I'd also be interested to know about this if anybody is willing to give an opinion other than 'omg 1080p on a 32", lesbian!' - I see the point for people saying this, however:
While my main use would be for blu-rays and upscaled dvd's, the reason I'd like 1920x1080 on a 32" is because in a year or 2 to come it will no doubt be replaced with a 42"+ plasma or something similar for dvd's and blu-ray etc, leaving the 32" to be used as my main pc display.
Thanks.