Wouldn't it depend on your viewing distance? At 2 feet away, the 32" would appear to be the same size as a 46" that is further away, I just don't recall the exact viewing distances for 32" 4K. It could be ridiculously close, who wants to view their screen from 4 inches away?
According to Cnet and other graphs on AVSforum:
To notice the benefits of 4K, you'd need to be sitting 6 feet away from an 80 inch television.
When comparing Sony's brand new 4k 85 inch (I think 85) vs a similar 1080p competitor, they had a hard time telling the difference from normal 10-12 foot viewing ranges. Only when within 6 feet or so could they see differences. IMO, that's the biggest problem with 4K.
Like said before on many video forum's I'd rather see LCD screens that do motion better, have better contrast, black levels, white levels, etc. before I see 4K. But 4K is an easy sell so that's what we'll see. At least 4K will spur graphics card innovation though.