Hello,
it appears that taking ownership triggers a lazy re-creation of the user account that was deleted, which in turn causes the home folder to be created anew, conflicting with the already existing (undeleted) user home of the old user.
1) Consider migrating to a current Alfresco version - chances are, this issue may be fixed already since 3.2r was a long time ago
2) Short-term workaround: delete the old user home of the deleted user before attempting to take ownership - then this conflict should not occur, although you'll be left with a new person object in the system (nobody should be able to login with this, unless you set a password)
Regards
Axel