With a coil spring lift, the struts don’t bottom out, they “top out”, meaning they reach their maximum extension more easily. This is most noticeable over speed bumps or uneven road surfaces where the roadway ahead drops more than a couple inches. Of course, it happens while off-road also. The topping-out sound can be disconcerting to those who don’t know what it is, but it has never seemed to affect reliability or performance on my R50, and I’ve had the 2” springs for 20 years.
While it’s true that a 2” subframe drop is probably ideal to avoid the risks associated with simple strut spacers as well as mitigate strut topping out concerns, a 2” subframe drop doesn’t make a whole lot of sense labor-wise. Simple 2” strut spacers (with or without subframe spacers) cause significant positive camber, which may or may not be wholly correctable using camber bolts. Keep in mind that an appropriately sized steering adapter will also be needed. If lifting 2” for the sole purpose of fitting 32” tires, I believe that the expense and time investment is not a good value. It might be cheaper and simpler to lift only 1 or 1.5” with OME springs, and trim the wheel wells or fender flares to fit 32’s.
I suppose that it really depends on the reason why one wants to install 32” tires. For on-road use and looks only, just get strut spacers and camber bolts. For mild off-road use, get a mild coil spring lift and trim. For rugged off-road use, get 2” coil springs. Unlike a simple subframe lift, a spring lift raises the IFS/steering rack crossmember as well as provides wheel well clearance for larger tires. That provides more ground clearance under the front suspension.
Just my opinion, based on nearly 200,000 miles and 22 years owning my R50 and wheeling it hard.