I bought the 32GB WiFi (used on eBay -- all those people who upgraded to the 3G were in a hurry to sell).
I specifically wanted that size because it seems like every time I buy the bottom memory size (like my 8GB iPHones), I always wish for just a little bit more. I like using the iPad for a photo viewer for my DSLR, too, so 32GB has been nice.
In terms of book usage, I use Calibre to load what I'm looking to read, either wirelessly using the server feature and Stanza or Bluefire, or via sideload into iBooks.
I'm about 2/3 full with 12GB of photos, 6GB of music, and about 50 eBooks, 12 children's picture eBooks and 20 eMagazines so the 32GB was the right choice for me.
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