I think we're mixing up terminologies here. One SMX operates on up to 192 values in parallel (Nvidia calls this 192 "threads" per SMX). Functional units AFAIK is only used in terms of "special functional units" which isn't relevant for this discussion. One SMX has 6 Warp schedulers, but I'm not sure on how independant these can operate. My guess is that branch divergence will only NOP out one whole Warp, but I'm not sure whether the Warps can enter different routines or even kernels (my guess is yes for routines/no for kernels).

So the different functional units (this has a specific meaning in hardware design) are 32 wide and indeed if the instructions to be executed can utilize all 6 of them at the same time the smx will operate on 192 values but that wont be the case if you only need to executed a large number of double precision floating point operations.