There are 32" 1080p LCD's in the US, but no plans to release any over here as far as I know.
For the record, I have a 37" 1080p set, and with the PC at 1920x1080 I have to be right on top of it to be able to see any text when browsing. A 32" set at this resolution would have to be used as a PC monitor really, i.e with your face right in front of it for it to be usable, in which case you might as well get yourself a PC monitor.
If you're dead set on a Samsung TV, just get yourself a 32" R87. I just got one for my Dad for £460 quid and it looks superb at 1360x768 resolution on his PC. If you're not fussed about the Samsung, the Panasonic 32LMD70 is probably the best in it's class.