i only said (like every un-happy macmini with 32MB of vram owner) that with that amount of vram, you wont enjoy MOS ... until you reduce resolution, eye candies/themes and IIRC compositing.
You dont have to reduce resolution or change themes. With 32MB VRAM it might be good idea to turn off 3D layers (composition) which means falling back to standard Amiga-like layers system.
I ran MorphOS on Peg1 with 32MB Radeon 7000V for years and it is enough. Today I have got 32MB gfx card on my Efika and it is just fine. I just dont use 3D layers on it but 1920x1200 with 32-bit colours is perfectly fine without switching themes.
And MorphOS manages VRAM better than OS4 btw. (as MorphOS uses more flexible system) so you can not mix your mA1 experience with MorphOS here.
I would recommend Mac mini w/ 32MB VRAM for MorphOS any given day.