Does this thing not allow to transfer 32 kHZ via Coax? I've read the manual and I see no such thing in there. Unless I missed it. My apologies.
"PCM audio data input at 44.1, 48, 88.2, and 96 kHz can be recorded."
Maybe you can set the recorder to 48kHz and then do a conversion later that only changes the rate flag, and not the data bits?
Sony and Panasonic had two different formats for LP DAT's. It's not surprising to me that Marantz didn't include that sample rate on their Solid State recorders.