Point is it has a 1,000mah battery which is really a joke these days just to put it into perspective I have a 1,200mah micro charger which only boosts my phone by around 20%, but with 1,000mah realistically you can only expect a couple of years even if you barely use it and if my iPod really only had a battery around 800mah that's even more conniving of Apple than I thought and I already thought they were the worst offenders with 1,440mah in modern devices.
T1 just isn't a good device for audio and even if it was it wouldn't justify a 32gb memory card. My entire music collection fits at around 10gb and contains close to 4,000 music tracks I'm sure the T1 would choke and have fits if I put it onto it's SD card it already struggles with my 1,000+ book collection and imagining 32gb of it I think there would be no chance.
If you want to use it as a music player it's your device and if you don't have a lot of files maybe it will work well for you but I can't think of why anyone would it's extremely basic and bad at what it does. I've no doubt it will also shorten it's lifespan considerably I'd really say if you want to listen to mp3's use a dedicated player or your phone.
On a slightly less relevant topic but still connected
I've actually been toying with the thought of physically changing my T1 and putting a 10,000mah battery in it which would mean making it maybe a cm thicker but I probably never will, the temptation only comes to me because I have a battery in the right dimensions already but I suspect altering the back would be quite a task still it does make me wonder why a manufacturer hasn't actually done it I think you could easily have a reader that lasted a year between charges even when used regularly.