The CPUs on most modern PC are all fully 64-bit (have been for some time). A typical PC probably ships with RAM fairly close to the (approx) 3.3Gb limit for 32bit now, so if spending £££ now on an OS which you want to last 4-5 years, I'd be going for 64bit. Or I'd be running the current 32bit in to the ground. I would not be buying a replacement 32bit upgrade, unless it was essential for critical support for some time.
OSX, Solaris, VMS are all 64bit, and Linux there's a choice, but no financial penalty to try both.