It is a huge marketing issue. Consumers will get news of this and think that they are being taken for a ride. Even if it is true or not, they will believe the websites that are calling foul. Its not really about the actual specs, but about the market perception of the product. Having 23GB avaliable from 64GB makes people think that this gadget is a bloated and slow piece of shit. That's how people think.
Don't matter if its nicer than the Apple or Androif offerings.