Hmmm. I don't think so, you can see in the commits spine-libgdx was updated to 3.2.00, but there are no commits in the cocos2dx-v2
branch to spine-cocos2dx after that, and spine-libgdx is always updated first.
Commits
It may still work when using JSON, but if there is some 3.2 feature that isn't in 3.1.08, it may fail. It looks like transform constraint, shear, and some other things were added in 3.2.00:
spine-libgdx updated to 3.2.00.@8d7f761
Using binary exports from the wrong version are unlikely to work, as they are more sensitive to changes.