Hi tgrafix,
Each person’s experience on a mattress can be very different from someone else (or even most other people) so the most effective way to decide on which mattress is the best “match” for you in terms of PPP for a local purchase is careful and objective testing using the testing guidelines in the tutorial post (see mattress firmness/comfort levels in post #2 here). Nobody else can feel what you feel on a mattress.
I doubt that every layer is 32 ILD (although it’s certainly possible) and there are probably a combination of layers or components in your mattress with different ILD’s or firmness levels but if the top comfort layer is 32 ILD (and depending on the thickness of the layer and the other layers and components in the mattress) it may be on the firm side for some side sleepers that are in a lighter weight range but this certainly doesn’t mean that it would be too firm for you because each person is different.
Your own personal testing is the most reliable way to choose a mattress (and much more reliable than any “theory at a distance”) but if you still aren’t confident in your choice then I would make sure you have good options available to you after a purchase so you can use your actual sleeping experience to decide if you need to make any changes to your mattress or exchange the mattress itself after your purchase.
Phoenix