The com.apple.MobileAsset.MobileAccessoryUpdate.A2032.EA
MobileAsset type contains firmware updates for AirPods (2nd generation).
It's published in mesu for iOS (manifest) and macOS (manifest).
The manifest was first published by 26 March 2019 , around when the first firmware update was released.
For the release history of AirPods (2nd generation) firmware updates, see the OTA Updates/AirPods (2nd generation) page.