At best, these are only general ratings for a persons comfort level.
R2.0 is OK in warmer conditions, generally down to about 40F. Some will say it is good down to 30F, some will say it is not good at 45F. So, a lot is subjective.
The same for sleeping bags. Though, generally speaking, these don't give R values.
For winter camping, a R5.0 is the accepted minimum. Some people like warmer. This has served me down to about 20F, with no problems. I have had it to 10F, but I was cold. But, I also only had a 40F bag and slept fitfully even with a down jacket and two sets of long johns.
So the two, bag and pad, work with your shelter to keep you warm. LOTS of variables there. Too many to say "Yes, you can take an R2.0 with a 35degree WM bag down to 32F and be comfortable."
Maybe yes…maybe no. It would be better to say "An R2.0 pad and 35F WM bag will take you down to around 30F-40F" because of the variables.