Palaniappan,
Swami Prabhupāda's explanation of the word īśvara as 'Lord’s empowered servants' is pretty dubious here. 10.33.31 should be seen in the context of the original question (10.33.26-27) on how īśvara, the Lord of the Universe -- who is the the original speaker, the executor, and the protector of the laws -- could violate the same laws/rules.
SB 10.33.29:
śrī-śuka uvāca
dharma-vyatikramo dṛṣṭa
īśvarāṇāṁ ca sāhasam
tejīyasāṁ na doṣāya
vahneḥ sarva-bhujo yathā
The answer is that the status of īśvara is not harmed by any apparently audacious transgression of morality we may see in them, for they are just like fire, which devours everything fed into it and remains unpolluted (10.33.29).
SB 10.33.31
īśvarāṇāṁ vacaḥ satyaṁ
tathaivācaritaṁ kvacit
teṣāṁ yat sva-vaco-yuktaṁ
buddhimāṁs tat samācaret
The statements of the Lord are always true, and the acts they perform are exemplary when consistent with those statements. Therefore one who is intelligent should carry out those instructions.
There is no reason to doubt that īśvarāṇāṁ in 10.33.31 in any way refers to devotee or a servant of the Lord, and cannot make a case of any relationship with the Tamil āḷvār/āḻvār variation.
Regards,
Suresh.