It's interesting to note that Zeiss's own promotional pictures show the x42 model with extended eyecups and the x32 with the retracted ones. Thus optically enhancing the size differences. Your photo here provides a more "neutral" comparison. Of course, I assume your photo comes from Zeiss as well, it's just a matter of presentation.
I have been sensitized to this difference of presentation while studying the Zeiss x32 FLs. It always bothered me that it was constantly shown with the eyecups pulled out. Personally, I need them retracted, and I also feel the FL x32 looks better that way. With the SF, things look less critical. Nevertheless, the size difference between the x32SF and the FL becomes more apparent when the eyecups are retracted.
At any rate the new x32 SF looks very classy with its eyecups retracted.
Actually the photo was taken by me and yes I made sure the eyecups were retracted to allow for a proper comparison. It might be the 32 is exaggerated in size a little due to the wide angle lens I used.