Posters here comparing it to traditional "space inflation" on drives are missing the point. The difference here is the magnitude. On the box you are told you have 64GB and you end up having only a third of that to use. There's a fuzzy line somewhere and it really feels like this is on the wrong side of it.

Also, if you look at it in terms of dollars and cents, Apple prices their iPads more or less based upon storage so you're looking at a situation where consumers are legitimately making different decisions due to this problem. In other words, a 32GB iPad and a 64GB surface pro are comparable in capabilities whereas a 64gb iPad provides much more storage than the surface. The investment Apple made in reducing the footprint of the OS is basically not being taken into account in pricing.