L32E absolutely. In addition to CroCop's comments above, the L32E with Native Ethernet/IP will run (communicate) at full speed. By using the NET-ENI module, you effectively limit communications to a maximum of 38.4 KBaud, which is significantly slower.
Also, if you are actually setting up communications links to other devices now (or in the future), the L32E can be directly addressed with a MSG instruction from other Ethernet/IP devices. The NET-ENI module relies on seperate programming to 'map' Ethernet port addresses to the serial DF1 protocol slaves.
If connecting (now or in the future) to an HMI, the L32E won't suffer communications bottlenecks nearly as much as a NET-ENI connected device. Even though RSLinx as an OPC server works 'mostly' well with NET-ENI devices, if you start adding too many fast polls, or too many alarm's back and forth to the PLC, you will almost certainly encounter difficulties.
-- Quick edit --
The L32E still does have a serial port, so you still have serial communications available as an option (even over a NET-ENI, though I can only imagine that you might do that to directly drive two distinct subnets). And a second point, while the actual Ethernet processor might be a bit more in cost, really, honestly, the cost of hardware, while it is a physical, absolute number price, is actually miniscule in comparison to programming time and startup-debugging time/materials.
