Apple has fixed pricing so it is going to be the same price everywhere. Some stores like Target are offering a store gift card with some Apple products.
Any authorized Apple sellers are locked into contracts which state they can't discount the new products by any less than 10% off the MSRP. So that's the best you'll ever find. Right now Best Buy has the sale mentioned above. Radio Shack has $50 off all iPads. And for Black Friday, Apple is discounting iPad 2's by $41-$61, depending on the model.
If you want to pay full price, there are a few better deals with gift cards. If you live near a Meijer's they're offering $80 store credit for each iPad 2 purchased, but it's instore only. And Target is offering a $75 gift card on 3G models Friday and Saturday.
On apple.com the price difference between the 16gb and the 32gb is $90. (for the wifi version)
I would say go for the biggest storage size you can. Also get a warranty thru
squaretrade.com.
Also, for Target, I have the Red Debit Card. I was able to get the extra 5 percent off of my DH's IPad a few months ago. I assume you could get their BF deal plus the 5 percent off.
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