I think the SH 32 is like 4xSH101's rolled into one box, but without the keyboard. It's probably easier to make new sounds on it cuz you've got more knobs and doobries to play with (ie you don't have to go through lots of menus to change yer doo wop :P )
By the way, does anyone wanna buy my Roland MC-307 ? :P
cHops