In light of confirming 32514 locally, did a ITPO run for interest and the results are as such:
[00:00] Start: Applying script "Remove identical to previous override records"
Removing: [CELL:000237D6] (in Blackreach "Blackreach" [WRLD:0001EE62] at 3,-1)
Removing: [NAVM:000F065F] (in GRUP Cell Temporary Children of POIPineForest29 [CELL:00009BD7] (in Tamriel "Skyrim" [WRLD:0000003C] at -4,-17))
Removing: [NAVM:000F13F6] (in GRUP Cell Temporary Children of BYOHHouse1Exterior02 [CELL:00009BD6] (in Tamriel "Skyrim" [WRLD:0000003C] at -3,-17))
Removing: [CELL:00009458] (in Tamriel "Skyrim" [WRLD:0000003C] at -32,11)
Removing: [CELL:00009457] (in Tamriel "Skyrim" [WRLD:0000003C] at -31,11)
Removing: TestReach [CELL:00006FC1] (in Tamriel "Skyrim" [WRLD:0000003C] at -35,15)
Removing: [CELL:00007177] (in Tamriel "Skyrim" [WRLD:0000003C] at -39,1)
Removing: [CELL:0000BCF8] (in Tamriel "Skyrim" [WRLD:0000003C] at 35,-25)
Removing: ThroatofTheWorldPath01 [CELL:00009726] (in Tamriel "Skyrim" [WRLD:0000003C] at 16,-12)
Removing: DaedricBow "Daedric Bow" [WEAP:000139B5]
Removing: MS14LaeletteVampire "Laelette the Vampire" [NPC_:000274A0]
Removing: LItemSpellVendorStaffsAll75 [LVLI:00105242]
Removing: EnchRobesFortifyMagickaRate02 "Fortify Magicka Rate" [ENCH:00105250]
Removing: EnchRobesFortifyMagickaRate05 "Fortify Magicka Rate" [ENCH:00104D91]
Removing: [INFO:000C278A] ('I'll gladly share my knowledge with you.' in GRUP Topic Children of OffersTrainingTopic "I'd like training in Alchemy." [DIAL:000E3A35])
Removing: [INFO:000ADA2C] ('Use it right, and you won't feel a thing.' in GRUP Topic Children of OffersTrainingTopic "I'd like training in Alchemy." [DIAL:000E3A35])
Removing: [INFO:000E40AF] ('Ah yes.' in GRUP Topic Children of CW03BalgruufTopic "I have an important message for you." [DIAL:000DA228])
Removing: [INFO:000DA25C] ('Ah yes. I've studied those documents... Very interesting...' in GRUP Topic Children of CW03BalgruufTopic "I have an important message for you." [DIAL:000DA228])
Removing: [INFO:000DA25B] ('We can talk about that once this dragon is dealt with.' in GRUP Topic Children of CW03BalgruufTopic "I have an important message for you." [DIAL:000DA228])
Removing: CW03BalgruufTopic "I have an important message for you." [DIAL:000DA228]
Removing: Favor255QuestReturnTopic "I've helped your people." [DIAL:000A3498]
Removing: Favor258QuestReturnTopic "I've helped your people." [DIAL:000A3492]
Removing: [INFO:0002EC49] ('Why is everyone so upset? If there's Forsworn, the Jarl will take care of them, right?' in GRUP Topic Children of [DIAL:0002EC23])
Removing: [INFO:0002C6D9] ('Assur always wants to play "Hunt the Elf" and he makes me be the Elf.' in GRUP Topic Children of [DIAL:00024313])
Removing: [INFO:0008EC3B] ('Magic? That's dangerous. You want to learn that, go to that College in Winterhold. They teach that stuff there.' in GRUP Topic Children of MG01InitialBranchTopic "Where can I learn more about magic?" [DIAL:0001F80E])
Removing: JesterHatArgAA [ARMA:000F13D5]
ITPO records removed: 26
Did a quick check against my local copy of the records in question, they all appear to be duplicates or parents of duplicates now implemented in masters.