Depending on where you are putting the TV set. Generally, 27" is best viewed comfortably by 4 or 5 people. I have this TV and it looks actually bigger than my friends 27" TVs. I don't know what it is but the picture seems to be bigger. I play the NBA2k2 on my TV and the same game on my friend's 27" tv and it's like day and night.
If you are in the market for a great quality tv that provides great pictures and sounds, I definitely would buy the Samsung. Now if you are getting the 32" Flat Screen then I'd go for the 32". I could have gotten the regular 36" but I was taken by the flat screen.
27" is good in a smaller space, but in larger room it can seem tiny, even with the room completely dark.
I've owned 5 TVs in 7 years: 13", 25", 31", 53" and 100" (scary eh?). What I have found is that you're always going to want something a little bigger; if 32" is the biggest TV you can fit in the space (or your wife/S.O. will allow), then go for it. Otherwise, I'd wait and move up to a 36" direct view, RPTV, or FPTV. Its tough to wait, but I could have saved thousands if I would have waited to get what I really wanted.
And IF you do decide to get rid of that Samsung 27", send me an email. I'm in the market for a second TV, and I'd be willing to drive over to AL and get it.