I went with the 32GB
I too could probably have lived with a 16GB, but I had a nagging doubt I would regret it..... anyway, 32GB isn't a huge amount of space today, its kinda tiny infact, once you start looking at all those apps and games, then there's higher quality audio or a few films/tv episodes to watch on the go......
I actually have a moderate size cd/mp3/Lossless collection I've collected over the years....I'm trying to put it on one hard drive and organise it all at the moment.....my vote would be for a 128GB as well.🙄
Unless you can wait until the TB comes out 😱 I would say that the 32GB is well worth it, if you can afford the extra.
Edit: I haven't got my ipad yet, btw, so I could be totally wrong. I may find I never need anything like the full 32GB, but atleast its there if I do. 🙂