The smallest which is 128 GB because thats all i could afford hahahha
I only have art apps, social media, and stuff like Google Drive, Docs, etc. No games or anything else to save space. Also pay monthly for iCloud and shove all my files in there instead.
Here's what my storage looks like right now after using for nearly a year. Clip Studio actually takes up about 3+ GB if you download a lot of assets. I recently just reinstalled the app, so now it's only 1 GB haha
Tip: 'System Data' will grow and take up 90% of storage as you use it. Just restart ur ipad and it'll shrink back down.