FLC EXECUTES A GAR AS THEY MISTAKENLY LINE UP ON A RWY THAT HAS A DEPARTING ACFT.

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I WAS THE ON AN APPROX 3 MI FINAL TO RWY 23L IN CLE. WE HAD PREVIOUSLY BEEN CLRED TO LAND ON RWY 23L AND ACKNOWLEDGED THAT CLRNC; I BELIEVE WE WERE #2. BTWN RECEIVING CLRNC AND MAP (GAR); CAPT WAS PERFORMING LNDG CHKLIST AND I HEARD THE TWR 'ACR XX START SLOWING.' I RESPONDED WITH 'ROGER ACR XX.' TWR HAD TAXIED A DC10 INTO POS AND HOLD ON RWY 23L. I STATED TO CAPT THAT THIS WASN'T GOING TO WORK AND SPACING WAS INADEQUATE. AT APPROX 1000 FT AGL WE DECIDED TO GAR. CAPT CALLED THE GAR AND TWR RESPONDED 'WHY THE MISSED?' CAPT REPLIED 'TOO TIGHT SPACING.' TWR THEN RESPONDED WITH 'YOU WERE CLRED TO LAND ON RWY 23R.' OBVIOUSLY SOME MISCOM OCCURRED. EXECUTED NONEVENT GAR AND RETURNED TO CLE FOR UNEVENTFUL LNDG. I DO NOT RECALL EVER HEARING OR ACKNOWLEDGING CLRNC TO LAND ON RWY 23R OR SIDESTEP. I HAVE TRANSITED CLE BEFORE AND RECALL A TWR CTLR WHO SOUNDS LIKE HIS MIKE IS TOO FAR FROM MOUTH. UPON LISTENING TO TWR CTLR THAT DAY; CAPT AND I REMARKED THAT THAT SOUNDED LIKE THIS CTLR. IN RETROSPECT WE COULD HAVE QUESTIONED THE TWR WHEN DC10 WAS INITIALLY TAXIED INTO POS AND HOLD.