I ordered the 32 gig wifi. My thinking was for a $100 more I get to double my storage, it'll be relevant longer. I've had a 16 gig 2G iPhone for 3 years now and I've kept that at like 12-13 gigs the whole time. My iPhone 4 is on the way, and it too is a 16. I look at the potential uses of the iPad are different. I've got 8 gigs left on my iPad as I've got more apps on it, more movies, more pics. However, less music and Podcasts...
I know when the iOS comes out, that will be larger and change how I use it as well. So, I'm expecting that I'll use more storage.
On another note, for all those people who are upset the new iPhone got 512 RAM or that the next iPad will have a camera(s) and other fancy stuff... Uhm, get over it. That's how technology works. Every generation improves on the last and thats happening faster and faster. Moores Law is speeding up... I'm happy with my iPad and the things it can do for me.
Coachingguy