They measure the same thing.
Input sensitvity is simple to understand. If the input sensitivity is 1 volt, the amp will be able to hit full power with an input of 1 volt. A higher input sensitivty means you need more voltage to drive the amp to full power. Many receivers have a pre amp rated for 1 volt RMS, which means they may not be able to drive all amps to full power.
Gain is measuring the same thing as input sensitvity in a different way. I will give a handy formula
Gain (as a multiple) = 10 ^ (gain / 20)
Divide gain (dB) by 20, and use inverse logarithm (base 10) on your calculator
For 32 dB, we would get a gain of 40 times.
To convert this to input sensitivity, we would use this formula -
Input sensitvity = sqrt(max_amp_power * 8) / gain_multiple
Assuming a 200 watt / channel amp into 8 ohms with a 32 dB sensitivity -
sqrt (200 watts * 8 ohms ) / 40 = 1 volt
So a 32 dB gain would mean a 1 volt input sensitvity. Higher gain means an amp will match better with processors, preamps and receivers with lower pre amp output.