A 144hz 32 inch 1440 RES
144hz 27 inch 1080
That depends from the games you are playing.
But if both monitors does support Free-sync or G-sync you should be fine.
You can always use a higher resolution monitor at a lower resolution if needed, but having the ability to run it at a higher res is a substantial benefit.
This assumes that your not worried about the price difference... Buying the 1440p now saves you from having to upgrade the monitor as soon as you otherwise might, but usually costs more up front. But since both have the same refresh rate, then the only reason you would want the lower resolution monitor would be either price or if there's some other difference like curved vs non curved, or another feature you want.