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At 32 inches the two decisions that matter most are resolution and panel type. 1440p keeps pixel density comfortable and is far easier to drive at high frame rates, so it is the practical choice for most gaming PCs. 4K at 32 inches looks noticeably crisper and is excellent for detail-heavy and single-player titles, but it demands a current-generation GPU to hold high frame rates. From there, weigh panel technology, refresh rate, curve, adaptive sync and how you actually play.
Think about your GPU and your main games before you spend on the highest-spec panel. A fast, colour-accurate 1440p monitor paired with a mid-range card often delivers a better real-world experience than a 4K panel your GPU struggles to feed.