Is AIR 3.2 SDK actually AIR 3.1 (or earlier) SDK?

I noted this issue in another thread but thought it might help a few people if it was a thread with the specific title as shown.

I downloaded the AIR 3.2 SDK from the final release link and all of the file dates within are earlier than the files in the pre-release version: air3-2_p6_sdk_mac_022712.tbz2. 

Given the messy state of trying to merge folders in the Mac Finder I'm going to hold off installing v 3.2 until I'm sure it's the correct version.