Hi,
v3.2 and master are different branches of the ESP-IDF repository maintained by Espressif. Please contact Espressif for details on differences between specific branches.
VisualGDB is designed to work with any branch of the ESP-IDF framework as long as it can be built using command line, hence it does not require any porting on our side. Our toolchains indeed include pre-downloaded releases of the ESP-IDF framework, however they come straight from the Espressif’s github repository and are not modified by us in any way.