32 seems the minimum to me. Followed OcUK advice and I am very glad I did. The space quickly fills up with just a few apps and videos.
Depends what you mean by 'few'? You will get a lot of apps on a 16gb iPad. Music is stored on my iPod and video's I can never really see my putting on the thing as I don't commute anywhere where I could watch them, when I venture on hols I may miss the extra storage but films etc are going to be tops 400mb really.