Insert an incompatible SD card?

Please understand this question carefully before marking as a duplicate.

Let's take an example: I have an Android phone that supports a 32GB SD card. So, if I insert a 64GB SD card, I know the device will not recognize it. . But if I create two partitions on the 64 GB SD card (32 GB each), will the device recognize it?
Note: I have Android 7.0 installed on my device.