Adobe Acrobat Professional and a number of shareware PDF converters can be set up to batch convert TIFFs to PDFs. The devil is always in the details, of course, since you have to manually designate the source and destination folders, names, etc. I'd expect a significant amount of time involved in converting 32GB of files.
Your point about renaming .tif --> .pdf is valid. I went into AC's Imported Items folder and used Word to convert a file from a .doc to a .pdf file. It won't show up in the patient's Imported Items file list, even though double clicking it will open it up from the folder within AC.
My question is, why bother? Big hard drives, even in RAID configurations, are cheap. Just back up the Imported Items to local drives(s), and set up AC's backup to skip the Imported Items when you back up AC's databases.