This is more complex then you might expect. Which lift are you considering? Not all 3" lifts give you 3" of lift. Some more some less. Then there is the settling. And what other mods you have like ARB bumper, winch, rock rails, trail gear, roof racks ect. Then the tires are not all sized equal. If you get a set of 32" BFG Muds and set them next to a 32" Super Swamper you are going to have one that is significantly taller.
Yes you can put 32" tires on some 3" lifts but you will have to do lots of trimming. (Nothing that a good grinder, sawzall and a hammer won't cure.)
You won't have to deal with driveshafts with a 3" lift.
I would recommend Teraflex, Rubicon Express and Skyjacker. They are all good kits and stand behind their equipment. Teraflex probably has the best street ride and easiest disconnects.
For more info and sources go to www.nagca.com