Yes, the correct rims are indeed Dunlop Special Lightweight, which were chromed steel and very nice rims. They weigh about the same as a typical aluminum rim, and they are easy to true. I've never seen one that was too far gone to true perfectly. Unfortunately they are harder and harder to find as the years go by!
And yes, the front wheel should have 32 spokes, the rear 40. It's not easy to find any classic looking pair of rims with those drillings. Have you checked to see whether 700c wheels will fit (it's a question of whether the brakes will reach the smaller rim). I would check that first; 27" wheels are (sadly) obsolete.