Clean up the transition and I'm pretty sure they will sound the same.
Certainly, to many ears they will sound the same.
But, to more than enough ears the differences are clear.
Simple laws of physics demand that they sound different, and they do.
Much of it has to do with resonance, and that damn law of compromise won't be left out of this comparison. The two different materials resonate so differently from each other that they cannot help but have at least a small influence in the timbre/color of the sounds they reflect.
Consider that the plastic horn has much less mass than the aluminum horn. Horn mass coupled to the driver helps reduce and control the accelerating and decelerating forces of the moving assembly, it reduces distortion. The aluminum horn has an advantage here.
The aluminum horn has a much much higher tensile strength as well as surface tension and is exponentially more reflective to VHF energy with increasing frequency. These characteristics also contribute to undesirable resonance requiring that the horn be damped in some way. Fortunately the 32 simply need only to be mounted to damp any unwanted resonances.
The plastic 32 is actually self-damping across it's bandwidth and requires no efforts to control resonance/ringing.
Plastic is actually excited at the molecular level with high enough frequency and amplitude, increase it enough and it generates enough heat to melt. Dukane Corp. did much research and development in this field, probably starting with transducer technology they gleaned from JBL in the 60's, and refining it into what would make them a world leader in ultrasonic plastic welding technology. You can find plenty of transducers and horns on that auction site today from that technology, they don't look anything like the horns we deal with here.
Just a smidgen of my .02 on the subject.......................................
1000 watts @ 20khz, look at the damping inside that chamber: