I would never only do one-table on SNGs. I always 3-table them.

I'll actually take this a step further for you, EP, and show how the math works out here to prove that pushing with 23o in this situation is the right move. I'm going to run with your assumption that you get called 30% of the time and pit you against the top 15% of calling hands.

There is 300 in the pot
Hero has 800 behind
When villain calls hero with either win 1000 or lose 800.

Versus top 15% of calling hands 32o is a 28:72 underdog.

70% of the time you win 300 (.70 * 300 = +210)
30% of the time villain calls, of those times you win 8.4% and lose 21.6% of the time.
When villain calls hero wins (.084 * 1000 = 84)
When villain calls hero loses (.216 * 800 = 172.80)

210 + 84 - 172.80 = +121.20

So heros EV here pushing 32o into the BB is exepected to gain t121.20 on average based on the top 15% of hands calling and villains calling frequency of 70%. If you think villain will call less often or with a tighter hand range the numbers only change slightly. You also have to consider that as you tighten the range that villain will call with it also becomes less likely for villain to be holding one of those premium hands.

Play with these types of calculations away from the poker table and you'll be pushbotting with confidence in no time.

edit: edited to fix my incorrect calculations as I had originally used 200 as the starting pot size

Cybr is right. (Except there's 300 in the pot from the SB+BB, not 200) A couple days ago I registered SNG-PT and this is precisely what it demonstrates.

Excession: Even if you piss off the BB, he isn't likely to call with something like 64. He probably won't be calling with much worse than the top 50% of hands.

Let's say the BB loosens up TREMENDOUSLY and has this for a calling range:
22+,A2+,K8o+,K4s+,QTo+,Q9s+,J9+, T8+ (a little more than 35% of total hands).

Running it through
http://detachd9.homestead.com/files/23o.JPG

i have looked on the SNGPT demo and thinking of put the $ in to get the full version, and it seems that it maybe be a good plan