Import private key in HSM Luna SA

[Bitcoin]

Import private key in HSM Luna SA

I need some clarification on how keys are imported into a HSM Luna SA. I should import BIP 32 private keys of multisign wallets. There are currently two keys: one for the user and one held by the company that would like to start using HSMs.

I start with a general question: is it better to keep all the
individual private keys in the hsm or a single master key that is used
to encrypt the private keys of the wallets?

How are BIP32 keys imported into an HSM? Is the serialized format
used?
Are there any other keys that are needed for the import (wrap for
example)?

I accept other advice on implementing the BIP32 with the Luna.

Source: Import private key in HSM Luna SA