Apparently the 32GB T100 is really "40GB"...

[rushmore]

After reading a review and Asus support discussion, it appears the 32GB model has the back up for device hidden in the device. Since the 64gb model has 8GB allocated for the backup, the net
difference for storage is less than 20 extra GB of storage compared to the 32GB model. Liliputting did a thorough review and beings up the 32GB being a "40GB" due to the hidden allocation.

Good review, BTW: Asus Transformer Book T100 review: Rebirth of the affordable portable PC - Liliputing

Makes sense for the storage, since the 64GB seems disproportionately low with storage. By the convention of the 64GB, the 32Gb should have only about 7GB free.

Added: Difference being of course if you were to reclaim the 64GB's allocation, it would have 8GB more storage than now. Can not do that with the 32GB.

[MOFO]

Just picked up my 32GB model from BB and love it so far, also got a 64GB MSD card.Great find on the review.