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So basically none, as flash drive manufacturers advertise in base 10 as well? Every flash memory device I've owned (around 10 flash drives and 2 phones) were advertised in base 10.

How do you know it was advertised in base 10? There are more factors that will not give you a total capacity of x GB aside from that conversion.

Crunching the numbers it doesn't make sense. For example, on my 8GB iPhone, I have about 7GB of usable space. If it was just base 10 -> base 2, I would have 7.6, so at least 600MB must be reserved by the OS.

But, doing the same calculation for the 16GB phone, base 10 -> base 2 would give 14.9, yet people here report 14.6? So Apple only sets aside 300 MB on 16GB devices?

Furthermore, on the 32 GB phone, base 10 -> base 2 gives 29.8, and yet people with 32GB iPod touches report more usable space (>30 GB) which would mean it would be impossible for it to be advertised in base 10.

Edit: In response to your edit, GB/GiB notation is hardly universal, you can't make assumptions based on that.
 
How do you know it was advertised in base 10? There are more factors that will not give you a total capacity of x GB aside from that conversion.

Crunching the numbers it doesn't make sense. For example, on my 8GB iPhone, I have about 7GB of usable space. If it was just base 10 -> base 2, I would have 7.6, so at least 600MB must be reserved by the OS.

But, doing the same calculation for the 16GB phone, base 10 -> base 2 would give 14.9, yet people here report 14.6? So Apple only sets aside 300 MB on 16GB devices?

Furthermore, on the 32 GB phone, base 10 -> base 2 gives 29.8, and yet people with 32GB iPod touches report more usable space (>30 GB) which would mean it would be impossible for it to be advertised in base 10.

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"1GB = 1 billion bytes; actual formatted capacity less."

I know it was advertised in base 10, because Apple is advertising it in base 10.

About the scenarios, I'd have to see it for myself as the firmwares are around 150 MB, and that seems strange.

Also, then you are saying that Apple uses around 1GB for the 8GB, but 1.4GB for the 16GB version? Something doesn't add up.
 
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