On a device that can easily hook up to a 1TB external 2.5" hard drive.
If you purchase the high-capacity version of any tablet, Android or iOS, you spend far more than the extra memory actually should cost. If you buy Android and you buy the right tablet, then it is a simple matter to hook up an external USB drive, be it a Thumbdrive in 32, 64 or 128GB capacity or a hard-drive with up to TBs of storage.
On the original Surface RT 32GB the space remaining is very limited and that can cause a lot of hardships when trying to install larger mobile-Apps. The wildly popular Nexus 7 only released in 8GB and 16GB versions, and Google decided to disable the ability to mount external filesystems. THAT was a mistake. The 8GB is now discontinued, the 16GB is the low end, and the 32GB is the answer to that problem... which is still not an ideal solution.
But with a Windows device, this isn't a question. It is part of the OS philosophy to mount external file systems and the hardware supports it through SD cards, and USB drives.
16GB on a Nexus 7 wasn't enough for me, ever. 16GB has never been a problem for me on my TF101 or TF300 tablets, though - because they both easily support external memory.
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