A 32GB iPad doesn't have 32GB of free space either, nor does any computer or device have the advertised space free when pre-loaded with an OS.

So, I'm not sure your analogy works. It's standard for space to be taken for the OS.

50% is more than usual. What is the cut off for being able to sue?

Have you bought any electronic with storage at all in the past 10 years? Not even hard drives come with the advertised storage -- they've had to repurpose what 'GB' means (base-10 instead of base-2).

That's not false advertising. The drives are measured in SI bytes, which is a decimal system.

Did you read my comment?

Yes. Hard drives do in fact come with the advertised storage. Manufacturers rate hard drives in using SI prefixes. Operating systems measure hard drives in binary bytes. It's not false advertising if the measurement system is valid.

That analogy is kind of flawed. If Microsoft specifically advertised 16/32GB of usable space then these arguments would have made sense. This just seems like buying 5 pound ribs at the meat section and then complaining about all the bones. Also how is this different from what other manufacturers are doing? I have Nexus 7 16GB which came with a usable space of ~ 11GB and heck it doesn't even have an expandable memory slot like surface.