I never did locate two different logic board P/N's being available as replacement parts, but I may not have found it, or the places I checked were out of stock, and removed the item from the site.
Both versions of logicboard are available here:
http://www.dvwarehouse.com
The 3.2GHz board p/n: 661-4676
The 2.8/3.0GHz board is p/n: 661-4449
There are a number of other vendors selling them as well.
I actually acquired a copy of the service manual, and while I haven't looked through it in depth, I did see something about the 3.2GHz logicboards having different "coatings" on their heat-exchanging components... Since this article confirmed that voltage and EFI aren't issues, I suspect that all changes are cooling-related.