i don't quite understand why people keep comparing the iPad 32GB wifi to the iPad 16GB LTE. ok i understand they are close to price, but they are functionally different.
if you need to access the internet everywhere you carry your tablet and do not have frequent access to wifi, then go with the LTE model. pick the size that suits your needs. if the size you want is out of your budget, then go with the next size down or save up a little more money (or buy on credit at best buy with no interest financing for 18 months).
if you don't care about the above, then go to step 2 and pick the size you want.
it's impossible to give anyone a logical answer when comparing the 2 model configurations side by side as they each satisfy different needs. any attempt to compare the 2 is merely by price, which isn't even accurate when you factor in a data plan