32,000 lumens ? From 12 XML T6 ? 3x 18650 ? Oh ya , if it is china lumens , of course is possible !!! More than 320 W output from 3S batteries means more than 30 A per battery , all in series configuration , a nice ticking bomb...Popcorn , in a shape of flashlight...
Sorry . I forgot to say that a TrustFire TR-J18 (7 x XML ) , heavily modified with added heatsink and driver, is hardly reaching 7000 lumens, droping to 5000 after 30 seconds , when you have to stop it , in order not to burn your hand...Forget it..!
have seen these on several websites but with so many LEDs and such a low cost I always figured that must be SaladBright LEDs thus a lot of $ just to replace them for god nice tinted ones and then still be stuck with a driver not to my liking.
Closest thing I have is a 5-6 year old TR-J12. Still runs like a champ, after wire bypassing both springs. Its out-classed by todays lights though that blast out more Lumens / watt. Still though it served me very well, only to be recently replaced with a convoy L6.
As with any light, disregard manufacturer Lumen claims. I see a lot of lights “forging” ANSI FL-1 standards too. They print graphics on the box that closely resemble them, but clearly are not.
Amazing how technology and counterfeiting (UGH) evolves. Back in 2011~12 saladbright didn’t even exist… it was ALL 100% Cree.
We all juggle knifes on You Tube did a review on one of these. It was an 21 emitter ultrafire flashlight rated at 25000 + lumens. It was powered by four 26650 cells and extremely bright. It put out somewhere between 4 and 5 thousand lumens. Great flood lights. For the price there decent. I have been looking at the 24 emitter XML T6 flashlight with a rated 60,000 lumens lol 60,000 lumen lol lol. Maybe with 5 more pounds of aluminum and 2 truck batteries. At 67.00 dollars is a lot to ask for a flashlight that might last a year. Sure would be fun to mod. realistically it will probably do 4000 solid lumens. 60,000 lumems lol lol. For another 30 dollars the Haikelite MT03 would decimate the 60,000 lumen flashlight. Cool novelty flashlight though.
But there is your problem
Replacing 24 LED is not cheap
And I have received SRKs with SaladBright LEDs in a nice tint (just 3) the chance of getting 24 good emitters is just too slim to gamble on IMHO
That’s the nice thing about the SRK’S I have one I got years ago with 6 emitters. I am going to install the Mountain Electronics 46mm SRK 32x 7135 driver and found a copper bus bar, 1.5’‘x 3/8’’ that will make a perfect heat sink after shaping it. Did a 3 strand 18ga wire braid spring by-pass that worked out great. I would like and probably will get a couple 3 emitter SRK’S to play with. It winds up costing a bit but keeps me busy. 
okay… i “know” its going to be salad-brite… and i know its going to be chinese lumens…
i was thinking along the lines of “modding fun” only.