No one has compared these 2 Levinson preamps???
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Not really an answer to your question, but I had the 32 ref at one time and didn't think it was too much of an upgrade from a $2500 Threshold T3 that it replaced. I think the 32 was overpriced for the sound.
I've since moved on to tube preamps and I'm much more impressed with the sound I'm getting for less money.
Sorry for chiming in late to your post but here goes. I am a Mark Levinson devotee. I started with a No 380 and later upgraded to a No 32. After selling the No 32, I purchased a No 326S here on the GON.
While the No 326S is a very good preamp, the No 32 is a great preamp. I was spoiled by having lived with and gotten to know the No 32. The biggest difference to my ears was the depth of the sound stage and refinement of the base notes and strings. I felt an incredible amount of music flowing effortlessly from the No 32.
The 326S seemed slight to me, and not quite up to the standards of a reference component. The sound by comparison, seemed thin; almost as though some of the music was being washed away by a thin screen.
By comparison, the No 32 is a behemoth; a two piece work of art. I also like the larger alpha numeric LED display, and haven't been impressed with the LED display of the newer designs.
Complete No 32s with manuals, remotes, boxes and manuals are nearly impossible to find these days, but if you can find one; buy it without hesitation. You will be duly rewarded and glad that you did.
The sonic difference between both is "dead, uninvolving and expensive" and "dead, uninvolving and very expensive".
When you can afford, go to the very expensive one, it will make feel you better. From my experiene I think, a high price tag blocks the PFB* Area and converts and moves those Signals into "Great, I like it" Area.
* Pain For Brain