Directed more towards OP: It is common for 16G to represent $16,000. The correct unit of measurement for gigabytes (of data) is "GB", not "G".
Still not helpful to the OP.
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Based on Craigslist/eBay sales
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You must be really anal retentive when it comes to your movie compressions, I have 100s of 1080p movies I stream to my AppleTV and not a single one is more than 2gb, even the extended editions of LOTR.
The base iPad price is set by the 16GB WiFi only model in the resale market. After that the storage and cellular are less than 50 cents on the dollar. That's why some think 16GB is best for resell. However, if the base price of the iPad falls more than 50% then the higher end models tend to perform better because the storage and cellular tend to hold fairly stable at 50% loss.
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I use Apple TV3 preset in Handbrake .99 from Blu-ray folder structure. I have sub 2GB 720P files but definitely not 1080p. Granted the Apple TV3 preset looks really close to the original Blu-ray.
Technically the resale value is determined by the market. Things are only worth what people will pay for them. It varies from buyer to buyer. To some a 16gb would be worthless, to others anything above a 16gb would be worthless.