Knowing that you have 32 Gb RAM and NVMe storage doesn't help us understand what demands will be made on your system.
A good analogy would be somebody asking "Do I need an extended range fuel tank for my supercharged V8 four-wheel drive vehicle?".
In each case, the answer depends entirely on your usage case.
Simply put, you need enough virtual memory (RAM plus swap) to run all your applications!
If you don't have any good information on the usage case, then the really conservative answer is that reserving some of the NVMe storage for swap might save your bacon if demand on memory is really strong. How much? Well, if you need more than 32 GB of swap, then you really should be buying more memory... So 32 GB swap is a sane starting point.
But there are all sorts of nuances that would change that answer.
