What features in phpBB 3.2 do you want that aren't in 3.0? The only one that is reasonably useful is the notification system, but it has serious database/server issues when there are a lot of stored notifications.
Well notifications is one of them, but I also want the new soft delete functionality, and since my custom theme is based off of prosilver, I like that the new prosilver version is responsive. It still looks like crap, but at least I don't have to spend the time making my prosilver-based theme responsive on my own. All I have to do is de-uglyfy it. I also like the phpBB 3.2 is more AJAX-y than 3.0. I have no experience with using AJAX, so I prefer my forum software to be pre-AJAX-ed.