Superman #32 is on my want list as well, always loved that cover, the reason I picked up the Supes #14 and #24 now, was because, true they are easier to find right now, but what about 10-15 years down the line, I'm sure Actions were easier to find 10-15 years ago...I remember around 1991 (death of Supes era) my local comic shop had a complete run of Actions from 17-55 I think, maybe not the 23, but he had alot of the war covers, of course back then I didn't have two dimes to rub together...but now that I can purchase a few, they aren't hardly around.
the trick with the Supermans is to get higher grade copies since there are more of them around, but they mostly are low-low grade, last weekend at the Mid-Ohio Con, Graham Crackers had a Supes #14 with the top half of the cover torn off, it only had Supes from the waist down, and they wanted $300 for it ?!?!?!? my #14 is a 6.5 off-white, and my #24 is a 7.0 white.
and I'd say the Action #44 that Heritage has will go between $1,200-$1,400. just my guess.