What the number describes
Hertz means cycles per second. In music, 432 Hz usually refers to a tuning reference for A4 rather than one pure tone playing continuously.
Why listeners use it
Some people prefer the sound or ritual association of 432-Hz-tuned recordings. Preference is a valid reason to listen.
Claims need separation
A tuning reference is measurable. Claims that it directly produces wealth, healing or spiritual transformation are separate propositions.