Think oldtimers.... http://www.slkworld.com/driving-stories/708-smoked-slk55.htmlYes, in pounds per horsepower the 32 should be faster, at least on paper. The important # is torque. The torque # can be translated into push. With 44 extra foot pounds and 7 speeds to apply it with, the 55 will win an acceleration contest. I've run against 32's at the track twice and they are undeniably quick. The 55's are quicker.