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Just thought I'd share my views as this issue has cropped up in a number of guises recently. I had an all day loan of a '07 2.7 Tip on Saturday and did about 180 miles on roads I know well. Was able to put foot down a bit when traffic permitted.and did lots of opportunistic overtaking. There is no doubt the 3.2 has more grunt mid range, both in terms of power and noise. Allowing for the Tip (and I used the buttons quite a bit) I think I would miss my 3.2 manual. I don't think I could go back to 5 gears. But for those without experioence of either, the difference is I suspect marginal and ultimatly, wholly a subjective issue