True. That Kickstart 3.2 was V42 IIRC (or was it V43?). We saw the Walker running at Amiga & Retro Computing 2002
However, according to some comments I read somewhere (can't remember where from, sorry), there was absolutely no improvements on it, except the Walker specific parts added to the 2nd 512K rom ($f00000 area, like cd32 and cdtv).
I wouldn't find it surprising if the normal Kickstart ROM was actually 40.68, and only the 2nd chip was Walker specific + custom setpatch to modify the copyright message.
Anyway, I guess we can agree that 3.1 was the final official Kickstart ROM.
Greg Donner's excellent
Workbench Nostalgia has some mentions of the
Workbench 3.2, although mixed with some 4.0 stuff there.