I've had the VK-31SE and VK-32SE in my system, I haven't heard the VK-32. In my system, which tends to lean towards the warm, polite sound, I preffered the VK-31SE. I felt the VK-31SE sounded more powerful and dynamic, while the VK-32SE offered more sweetness and midrange bloom. Since my system already had an abundance of sweetness and midrange bloom, the VK-31SE's power and dynamics balanced better for me. YMMV.
Cheers,
John
