Aim is the same. Point of impact might be a little off. Pretty sure the 23 uses a slightly taller rear sight than the 32, but anything 21' and under, the POI shouldn't be off by much, at all. Where you'd really see it is 25 to 50 yds, if you used a G32 with a .40 conversion. With a zero at 25 yds with the G32 stock sights shooting Sig ammo, or any zeroed sights, FTM, the 40 S&W would be a tic low at the same distance, hence the slightly taller rear sight for the G23. Now, when I say a tic low, that is what it is...a tic.
eta - something to keep in mind is some sight makers sell the exact same rear sight for 9mm, .40, and Sig...no height diff.