How much capacity is good for an iPad? Does one need 3G on it? My iPod Touch (8GB) always bothers me with lack of free space. And right now I'm considering buying the new iPad and would like to choose the right storage capacity. I'm trying to decide between 32 GB and 64 GB. Will 32 GB be short for anyone? Why?

Also, does one really need 3G on their iPad? I have a 3G phone (Android) which let's me create a hotspot for free. That's when on the move but most of the time I'm assuming I'll be in a Wifi enabled area. So is it right for me to not get 3G? Or are there scenarios that I'm missing? (I know I'll be using my phone's and iPad's batter when I'll tether.)
I'm absolutely fine with a 32GB WiFi only iPad. 32GB is enough for most of my music, audio books, all the apps I use and some tv episodes. I never missed 3G on my iPad. Just one thing: you won't have GPS without 3G. If you have an iPhone, you can tether both, data and coordinates via WLAN (not bluetooth as previously said).