I'm also comparing the same cameras as you are for purchase. I currently have a D60 and would like an upgrade. The D7000 looks like too much camera, features, and learning curve for me so I have narrowed it down to the D3200 or D5100. My preference so far is the D5100.
The D5100 has some interesting features that the D60 and D3200 do not have, that is the AE bracketing, WB bracketing, and HDR. These are things I have been wanting to experiment with, but cannot with the D60.
Also the 5100 file format has 14-bit NEF whereas the 3200 is 12-bit NEF. I'm not sure if this is of any real significance. Perhaps someone could enlighten me.
he states that with the 24 megapixel sensor, the quality of kit lenses (I presume 18-55mm and 55-200mm) is at their limits. These are the lenses that I have, along with the 18-200mm. I would hate to think that I have to upgrade these lenses in order to maximize use of the 3200.
So everything says the D5100 is a better choice for me. It will give me an upgrade without breaking the bank. One can purchase the D5100 body only, refurbished by Nikon, for $380. That's manageable for me. My wife would like a new Nikon 105mm macro lens for her D40X, which I must also consider.
What are your main reasons for favoring the D3200, other than the increased pixel count?