Got mine on launch day at Radio Shack. I was 2nd in line - and they had a VERY limited supply. The next person in line wanted to 32gig and the person after that was a young kid who was getting a VERY nice reward for getting all A's - a new iPhone 16gig.
When I went into the store - my intention was to get a 16gig. There were 2 32s left and one 16 gig. I ended up getting the 32gig because I didn't want the kid to go away empty handed. And I figured the extra space would be good to have for videos (both loading and shooting with the camera).
I don't come close to using 16 gig because of such apps as Hulu, Netflix, etc.
But for the $100+ tax difference to make someone else happy - I figured - what the heck