Where can you get a Pi Zero 2 W with a 32GB SD card for $30?

Yes, that's around the list price, but with the chip shortage, good luck finding a Pi Zero 2 W for less than $100.

Example: https://www.amazon.com/Raspberry-Zero-Bluetooth-RPi-2W/dp/B09LH5SBPS

Prices are reasonable on rpilocator.com, but they're just not available.