I have an expense account from work, and am not under budget constraint. I still went for the 32 GB, simply because I won't need more than 32 GB in the coming year that I plan to keep the iPP.
I don't have a habit of loading up my iPads with apps that I don't use, movies that I don't watch and music that I don't listen to. Just like everything in life, it's not about how much/many you have, but how well you manage it/them - time, money, your employees.