P5N32-SLI is better. NO question, hands down. Both with work with a 2140 just fine. It's just a question of your budget....how much do you want to spend, and do you want the added features/benefits of the the P5N32......?
I can spend not more than 130USD for MoBo.I also prefer P5N32E-SLi but will it be good at high FSB.I mean that the CPU will not run at default frequency.Also i will place another cooler(not the box from intel) and i will replace the cooler for the chipset,north and southbridges If the heatpipes of P5N32 are good i will use them.
If u have suggestion about a MoBo write it to me 130USD max
I have read reviews on where the P5N-E and the P5N32-E (SLI's of course) are very similar in performance. You get a little more with the P5N32-E, but if you're looking for performance on a budget, the P5N-E should suit you fine. That's what I'm running and very happy with it's performance. I've seen a review on TechSpot that shows very little difference in performance between the two boards.
Also, you can boost up the FSB on the P5N-E just as much as the P5N32-E ... default FSBs are 800/1066 and is provisioned for 1333 FSB (with BIOS update I'm sure). You can manually input much higher if wanted.