You can buy two b60s for $1300 right now (650 each) if you want a total of 48gb. Intel recently raised the price on all of their gpu's except the b60 series, so they are currently the best deal per gb I think.

32GB is perfect for models around 30B parameters. Since qwen has really hit the spot with their 27B dense models, I think it's a good bet. Also, 32GB is enough for other tasks such as image/video generation and loading multiple smaller specialized models