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.