Advice for attached garage on new home

[BowtieNut]

My wife and I are in the process of downsizing. Home, garage, yard, stuff. We're building a brand new home, and I'm just looking for advice. The new lot is much smaller so I'm limited on size. The maximum I can go on the garage will be a 3-stall at 32' wide and 26' deep, and the third stall will be 4' deeper in the back. Most of the houses around here have the front of the 3rd stall set back 2' from the rest of the garage but I'm considering going flush all the way across to maximize interior space. I've heard some people say the set back is just for aesthetics. One builder told me he does it to increase the strength as opposed to a 30-32' wide flat wall with no support behind it. What do you guys think? What would you do? Thanks!

 

[Red 17]

I've got a wall a bit wider than that, flat, 2x4 construction, 10' plate. Fully sheathed, stucco exterior. No windows. No issues. So far. (13 years) 3 Simpson strong walls for the door side.

It is ridge beam, open ceiling construction. Plenty of vertical space for a lift.