When purchasing the Celestron Regal M2 LER (long eye relief) there are a couple of issues, but not problems that arise from the very long 32mm eye relief. Firstly for spectacle wearers the eye cup is not fold down or twist type. You simply remove. But even with glasses on you are still some way from the lens. To some this is not a problem. But if you prefer to rest your glasses on the eyepiece, you may need to purchase a shorter rubber eye cup that attaches to T2 thread. Many winged eye cups will suffice.
Also for imagers there is a T2 thread on the eyepiece. As with the above, it is too near the lens to get a full image. But this is easily solved by purchasing a 40mm T2 extension, like the Baader planetarium version. This will give enough distance from the eye piece to achieve a full frame view. Different cameras with varying crop factors may differ from 40mm, so try a few.
Although this eyepiece is designed for the Celestron Regal M2 spotting scope series, it is also a very capable fixed 18mm eyepiece with fully multi-coated optics with XLT coatings and nitrogen waterproofing. I have tested this eyepiece to find the image very high quality. Getting harder to find now, but come recommended.