Comment by WorldMaker

The big win of Win32S was getting developers to build Win32 apps ahead of the Windows 95 launch. Especially Win32S was one of the necessary building blocks to convincing some game developers that Windows was finally a good platform for game development rather than just assuming Windows could be exited and returned to DOS. Windows 95's launch would have been a lot less smooth if Win32S hadn't paved a lot of the way.