You are looking at the same family at wildly different prices. The SC2 Pro and SC2 Ultimate share Simucube's class-leading build and True Drive software; the Ultimate adds 7 Nm to reach 32 and tops our fidelity axis, but it costs more than four times as much. For the money, the Pro is one of the best direct drive bases ever made and its 25 Nm already sits above the practical sweet spot for most sim racers.
The Ultimate is a halo product in the literal sense - it is what pro teams and esports facilities buy when nothing else will do, and if you have a professional reason to want 32 Nm and the last word in fidelity, it delivers. For everyone else, the SC2 Pro gives you the same build, the same software and torque nobody normally maxes out, at a quarter of the outlay. Unless the requirement is truly professional, the Pro is the base to buy.