Actually,
A 32 GBs storage iPad starts out with approx 30 GBs.,after initial internal flash drive formatting.
Minus approx. 6.5 GBs for iOS/iPadOS leaves between 23-24 GBs.
Minus 3-6GBs, for iOS/iPadOS system operational reserve, that MUST BE MAINTAINED AT ALL TIMES, to ensure/insure normal, expected operation of iOS/iPad OS, leaves approx. between 18-20 GBs of actual, usable data storage space.
You have 5 GBs or stoage being used elswhere, too!
Even with 20 GBs of actual, usable internal data storage space in an Apple iOS/iPadOS device,
a 32 GBs data storage devices are, now, more quickly, becoming the “new” low storage 16 GBs internal data storage space devices, today, a 32 GBs Apple iOS/iPadOS device has 3-4 times the internal data storage space of older base model, low internal data storage,16 GBs. internal data storage Apple iOS/iPadOS devices.
In reality and in use, in 2022, a 32 GBs internal data storage device is kind of a joke and of limited usefulness, when up to 2TB of internal data storage ( approx. 1.8 TBs or usable internal data storage ) portable tablet devices exist today.
Apple put an end to 32 GBs devices, in September 2021, with the base model iPad now offering 64 GBs of internal data storage ( approx. 50 GBs of actual, usable internal data storage ), which, for a few more years, anyways, has enough storage to make an iPad useful for longer period of time before data storage fills up.
Purchasing a low storage Apple device, to save on the cost of the device, is a false economy.
Sorry.