The GB's that you are "missing" are actually holding the iPod's operating system
No, this is not accurate. The iPod OS only takes up a few megabytes... not 2.2 gigabytes.
The difference is due to the way hard drive manufacturers measure capacity, and how it is reported by the operating system.
Hard Drive manufacturers will consider a gigabyte to be 1 billion bytes (1,000,000,000 bytes) so a 30GB iPod has a capacity of 30,000,000,000 bytes.
Since your computer "speaks" binary, not decimal... a binary gigabyte is 1024
10241024 or 1,073,741,824 bytes.
30,000,000,000 / 1,073,741,824 = 27.9GB.
The iPod OS uses up a very small amount of space... leaving you about 27.8GB free for your content.