With versions ESXi 4.1 there's neither a vRAM nor a physical memory limit of 32GB. However, with you are limited to processors with a maximum of 6 cores.
Andre is correct. There is no need to worry about vRAM entitlements in your case. Just the max of 6 cores. However if you are still racking your brain about what vRAM is and how it all works or whatever, go ahead and explain what part you don't understand here and we'll get you taken care of.