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\documentclass{article}
\usepackage{amsmath}
\usepackage[
locale=DE
]{siunitx}
\begin{document}
\noindent Should I use
\[
\SI{38.0}{\cm} + 2 \cdot \SI{26.2}{\cm} + \SI{32.6}{\cm}
= \SI[parse-numbers=false]{(38{,}0 + 52{,}4 + 32{,}6)}{\cm}
= \SI{123.0}{\cm}.
\]
or
\[
\SI{38.0}{\cm} + 2 \cdot \SI{26.2}{\cm} + \SI{32.6}{\cm}
= (\num{38.0} + \num{52.4} + \num{32.6})\,\si{\cm}
= \SI{123.0}{\cm}.
\]
when typing physical units?
\end{document}