Typically every note gets a beat. The way I learned how to count 32nd notes in 4/4 though only every other beat gets a count so it's like counting 16th notes, but having two notes every count.
X X X X X X X X X X X X X X X X ... 1 e + a 2 e + a ...
In this way of counting technically only every other 32nd note gets a beat and thus not all the notes are counted.
Because of this I was wondering if there are some subdivision that are theoretically "uncountable" due to them being so small compared to the beat and if there is not how would the subdivisions be counted as the got absurdity small?