32GB of RAM is only useful IF you are going without a pageing file but why do that anymore? with the invetions in vista refined in windows 7 then refined even more so in windows 8 with a slight make over for the UI in windows 8.1 you do not need to remove the pageing file anymore for any preformance increase thus making 32GB of RAM useless unless you are running a renderer, CAD, CAM, being a compile server, a high speed database server, etc. like that for a gaming rig 32GB of RAM is just super overkill.
... if you are like me and plan to run a gameing LAN Party with everyone on a sheild for a 4v4 battle in low latency then yes 32GB on the VM Server would make sense but again that is acting as the game server and the VM server while still probably havent it as the wireless switch / wired switch for everyone to connect to for even less latency.