- Optimizations for a wider range of tablets.
- Compatibility zoom for fixed-sized apps.
- Media sync from SD card. On devices that support a removable SD card, users can now load media files directly from the SD card to apps that use them.
- Extended screen support API.
Please note that the SDK Tools(r12), Eclipse plug-in(ADT 12) and NDK(r6) have been updated also.
Source: Android Developers Blog: Android 3.2 Platform and Updated SDK tools