Page 11 of 2.04.10 ( REV 41 ) refers to contaminated runways and in my version the Braking Action Good for WET runways ( NOT DRY ) crosswind limit is 29 knots for T/O and 33 for landing.
The 38 knots in the Limitations section applies to all cases including dry runway.
As to gusts , I believe the 38 knots includes gusts , but the smaller values are computed without gusts . As already pointed out , it is up to you to interpret this as you wish , and defend yourself subsequently.
Apologies if I have picked up an out-of-date version and I stand to be corrected , as usual.