Just my personal opinion re Behringer/Midas(and yes, I also hoisted many an XL3 or XL4 in my 10 years as head of audio at the largest casino in the world
). Anyone that slags the X32 is either a gear snob, or has never actually mixed on one. It beats the tar out of anything else near the price range, sounds fine and is pretty bulletproof(a friend owns one that got doused in gallons of water when a tent failed during a torrential downpour. It still works perfectly, except for a strip of white on the right side of the screen, 4 years later).
The guts are probably the same between X32 and M32, but that's not a bad thing as Midas was in on the design R&D. The M32 has the same preamps as the Midas Pro consoles(but the Pro consoles can run 96K). The Midas also has better faders(same as in the Pro consoles) but I have yet to find an X32 with a bad fader(I'm sure it happens but they are cheap and easy to replace). The M32 looks way better if that matters. The OS is the same so stage boxes are interchangeable and either iPad app will work either brand(its interesting mixing a full 32 inputs from 3 iPads with the mixer on the stage
I just wish they would build an M48
(especially after spending a few weeks on a ProMix 1C)