The two previous EICRs have been carried out by someone who a) Is incompetent to complete EICRs, OR understands the concept of diversity, or b) The recent EICR has been carried out by someone who is incompetent to complete EICRs and doesn't understand the concept of diversity, OR by someone who is competent, and does understand the concept of diversity.
The challenge is to work out which is wrong.
Unfortunately, there is no diversity allowable on the electric shower, so if it does exceed 7.36kW, when the probable 240V rating is corrected for 230V, then the 32A MCB needs to go, and the "regs. not applying retrospectively" argument ceases to apply.
I take it that this CU only has one RCD, and the lower rated circuits are not RCD protected?
Best solution would be a board change, so that all circuits are RCD protected, and if 40A MCBs are not available, that is the way to go. Shower cable size will need to be looked at as well, of course.
If the 40A MCB is needed, and can be obtained, possible solutions are: confirm that the supplier fuse is not greater than 80A, fit a 80A s/fuse isolator between meter and CU, Move the shower supply to a separate small CU.