A few days ago, I ran some tests on the way the ram timings effect the SPI run (I tested the basic timings, not subtimings). My conclusion: no effect on how 32m is calculated.

Though, I spend several hours on this, so I'm just gonna post these :p

400MHz 3-3-3-9
400MHz 4-4-4-10
400MHz 5-5-5-15
500MHz 4-4-4-10
500MHz 5-5-5-15
600MHz 5-5-5-15