If you don't need it, it's a waste of $100. Put this way, if you can't articulate why you might need it, then you probably don't need it. Yes, people who need 40 GB or even 64 GB in an iMac do exist, but I suspect 95% of iMac users would be fine with 24 GB for the next 5 years, myself included.Well, for ONLY $100 more you get TWICE the memory. For ME that makes the most sense. Down the road, if I want to MAX out he memory, another 32GB will do the trick.
It's the same argument when it comes to i5 vs i7 and 512SSD vs 1TB SSD. I also chose the latter.
Will I need it? Probably not. Do I want it? HECK YES!
And furthermore, this is one situation where it doesn't really matter that much if you do it now or later, because the memory is user replaceable.