Use Toricxs to capitalize your mp3s file names and TAGs. The program will synchronize file name, v1 and v2 TAG of each file. If a file does not have a TAG then the TAG will be created out of the file name. The program does the cleaning in memory and shows you the result, which can be edited before the final file accessing is done. You can make the program move or copy your files to e.g. song- or artist-named sub dirs. The whole process works in 12 steps and you have the ability to request context help, step-specific help and an HTML help document.
The program A.I. does most of the cleaning on its own, so it's no problem to perform a mass renaming (32.000 files at once).