There don't appear to be any problems with tests failing in the 3.2.x branch from which the latest 3.2.3 release was made:
http://bugs.koha-community.org:8080/job/Koha_3.2.x/
I have also run them on my staging server:
cnighs@li24-93:~/koha.3.2.test (3.2.x)$ perl t/Record.t 1..10 ok 1 - use C4::Record; ok 2 - error works ok 3 - testing marc2xml ok 4 - testing marc2xml ok 5 - testing xml2marc ok 6 - testing marc2dcxml ok 7 - testing marcQualified ok 8 - testing marc2mosxml ok 9 - testing bibtex ok 10 - Html umlauts cnighs@li24-93:~/koha.3.2.test (3.2.x)$
The same for the master branch http://hudson.koha-community.org/job/Koha_Master/ rorohiko:[git/kcmaster-]:~/git/koha% perl t/Record.t 1..10 ok 1 - use C4::Record; ok 2 - error works ok 3 - testing marc2xml ok 4 - testing marc2xml ok 5 - testing xml2marc ok 6 - testing marc2dcxml ok 7 - testing marcQualified ok 8 - testing marc2mosxml ok 9 - testing bibtex ok 10 - Html umlauts Chris