Step 1: Tangent in Slope Form
For $\dfrac{x^2}{32} + \dfrac{y^2}{18} = 1$, the tangent is $y = mx \pm \sqrt{32m^2 + 18}$.
Step 2: Equal Intercepts
Equal intercepts require $m = -1$, so $y = -x \pm\sqrt{50}$. It cuts both axes at distance $\sqrt{50}$ from the origin.
Step 3: Area
The triangle OAB is right angled with both legs $\sqrt{50}$: area $= \dfrac{1}{2}\times 50 = 25$ sq. units, the second option.
Final Answer:
The area is 25 square units.
\[ \boxed{\text{(B) }25\ \text{sq. units}} \]