For 32 isolated digital outputs, I'd guess you could get a suitable set of Arduino Shields or similar for PIC or other, for less than the sales tax on that Siemens module.
I'm guessing you ask the question because you already have the Siemens module on hand, maybe already installed in something.
... and that you'd have to make your micro look like a Siemens PLC in order to talk to the output module. (I found a Siemens datasheet for the module, and it doesn't give a clue how the interface between the module and the controlling PLC or device.)
... which may involve considerable reverse engineering to gain information that may not be readily available.
... and you end up with a homebrew kluge that has no warranty or support.
If this project is for a hobby, then I could understand it.
If it's for your job, you are putting your job at risk.