it is about resolution, not just size.

32" TV is based on 1360x768 or 1366x768 since it is a TV. it has large pixel pitch and user are watching it with an appropriate distance.

while 27" inch MONITOR are based on 1920x1080 which still has quite big pixel pitch and some 'rigid' gamers choose this type of resolution and this type of size to play a game with some distance. while normal desktop/workstation monitor has 27" with 2560x1440 resolution which has small size of pixel pitch and user can use it with 1-2 feet distance from eyes without seeing too much pixelated images.