Edit - Just realized you need 32-Channels, not 24. The SCA T15's (IC) would easily get you there, but the C84's (discrete) would take you a bit over your budget...
Original Post: If 4400€ is still a little more than $6000 USD, you could get into 24 channels of Seventh Circle C84's (basically a millenia clone AFAIK). This would be 24x C84 Preamp Kits, 3x 8-module Chassis (2RU Ea), 3x PSU kits, and 3x Wire Harness Kits for under $6K USD. I'd be willing to bet Tim would even make you a special deal for that kind of outlay...
You could obviously mix and match some of SCA's cheaper IC-based T15's in there, and then splurge on a few J99 channels (Hadry Twin Servo w/ dual 990's!) or whatever (16 channels of T15's plus 8 channels of J99's would only be $5150 USD plus you'd need 16x 990 OpAmps, too - or 16x of SCA's own SC99's for a sizable discount). I use SCA's SC25 OpAmps in eight of my A12 preamps and I love them - and the price is right...
http://www.seventhcircleaudio.com/cart/cart.htm
As a proud owner of 16 channels of fully discrete SCA preamps, I can't say enough good things about them - and they make the building experience about as simple as one could realistically expect...
FYI - The T15 was reviewed in last month's Tapeop magazine - and the other modules have been reviewed in the past IIRC...
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