I had an iPad Pro 10,5 with 64 GB and everything was fine.. TILL - one day, I went for vacation and wanted to store the first season of Westworld on my iPad. I had some shiny, crispy 4K HDR files, 1 episode took like 5-6 GB of space. So yeah, I couldn't transfer the whole season to my iPad, was pissed off and told my self that I will never ever get 64 GB again. So yesterday I ordered the 256 GB immediately and after 10 minutes, I did the math, got rational, canceled the 256 GB and ordered the 64GB again.
And the main reason why was that I can set the 64 GB iPad off against tax liability (the 256GB costs 1049 Euro and cannot be set off against tax liability, because it crosses the 952 Euro limit). So instead of paying 1049 Euro for the 256GB iPad, 135 Euro for the pencil and 89 Euro for the Smart Folio, I will be now paying 738 Euro for the 64GB iPad, 113 Euro for the pencil and 75 Euro for the smart folio. I could not justify 311 Euro for a storage upgrade, I just can't justify that.
So I upgraded to 200 GB iCloud storage instead of 50 GB and I will be fine. So during the whole year, there was ONE situation where I was missing the 256 GB version. But since I've watched the Westworld now and everything else is on netflix, I will be just perfectly fine! Still - in my opinion 128GB should be the entry level, it's a shame! Other than that - I'm so freaking excited about the new iPad. Cheers.