I haven't tested any of the manifolds, but I'll go out on a limb and say that you will not notice any difference at all. And if there is some minuscule difference, you would only be able to pick it up on a well tuned dyno with multiple runs.
That said, I've heard the same thing about the N36 manifolds. And if I've heard it and you've heard it, then probably lots of other people have heard it too. The point of that is... If you switch to the N36's, you would be able to say things like:
"Lots of people say the N36's flow the best of all the intake manifolds, right? That's why I put them on my car."
So, I'm clearly not providing any technical expertise on flow characteristics, but I CAN tell you that you would use the same thick phenolic spacers you are currently running with your E36 intakes.
I can also warn you about one potential pitfall... If you are running coolant through your E36's now, you will have a problem with the N36's because they have a hole on the face where the carbs mount that will leak of you run round tops there. I suspect you are not running any coolant through your intakes currently, but thought I would bring it up just in case.