Normally initial torque settings are given when tightening more than one bolt...
an example would be when fixing a flange which has multiple bolts securing it.
It's quite common for an initial torque setting to be given so that you'd go round and tighten each of the bolts at, for example, 80% of the final setting.
You'd then go around again and tighten them to the final torque setting...
Not sure how this applies to a single bolt like the drain plug though.
Guess it means tighten it to 23 nm and then go tighten it again to 32nm.