Your assumption is correct: The 32 is the same as the 31. I wanted to buy the 32 at Costco, but they were out of them, so I ordered the 31 via Amazon which was $50 cheaper than Costco. Panasonic basically does what a lot of manufacturers do...they assign different model numbers to units that are sold in Big-Box stores to help protect the main retailers so we consumers can't shop-compare. It's like a local mattress store here in Los Angeles that advertises "We'll beat any advertised price or your mattress is FREE!" Well, just try to compare their mattresses with other stores. You can't, because they have different model numbers assigned for exactly the same mattress sold at other stores. It's an advertising scam.
Sam's club sells the Panasonic PV-GS32. I haven't seen any reviews on this camcorder. Does anyone know if this is similar to the PV-GS31? Any info would help.

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