The Correct 32 to Play based upon Match Score

By bringing two checkers down, you are focusing on offense, giving yourself a higher chance to prime or attack your opponent. This play will win more gammons. On the other hand, you are damaged to a less significant extent when your opponent's 9's hit you and send a third checker back, because getting gammoned costs you no more than losing a single game.

In fact, anytime you are considerably behind in the match (or also if you are a significantly stronger player than your opponent), 32-down is generally the recommended approach, to mix things up (increase volatility).

If the situation is reversed, and you are leading in the match, or gammons help only your opponent, then the 32-split (repeated in 1N below) is preferred.

By splitting with the 3, you are less likely to have a third checker sent back, and more likely to obtain an advanced anchor, which is a great defense against getting gammoned.