Not by Apple's defintion of Retina.
And resolution is a word with various meanings, but in optics is usually constrained to two concepts:
1) angular resolution;
2) linear resolution.
The first is the most fundamental for human eyesight. The second is useful for constructing objects.
2160 lines on a 32" (diagonal, 16:9) screen is not especially high resolution. But given the angular resolution of human vision, at normal TV viewing distances it looks impressive.