Is there a way to put images in cells in tables in iOS Numbers? 3.2
Yes, this can be done with Copy and Paste.  It is not as simple as dragging or inserting into the cell, but it has the desired result.

Navigate to the desired image and save image to Photos if not already there.
In Numbers, tap the plus icon to add an image
Once the image is on the canvas, long press it to bring up the Copy dialog and then copy to the clipboard
Select the desired cell(s), long press and tap Paste or paste from the ⚡︎ Cell button
Delete the image from the canvas

The cell can be resized as needed and the image will adjust.  Other content can be added over the image.

Steps
Add image from Photos:


Long press to Copy to Clipboard:


Paste into cell(s)

OR:


Add text, formulas etc as normally