Personally, if they're both new I would get the older larger one -
but if they or the 2013 32gb has been used/refurbished I would go for a newer 16gb because I know that will be enough for my tablet use, but it may not be enough for others.
Main reason being I would be concerned about future battery life on a 1 year old, and it's provenance etc.
If the 32gb is specified as end of line or 14/30 day return and refurbished maybe.
I think with a 16gb you can run an OTG cable to an inexpensive Memory Stick / Thumb drive, for movies etc.
My Samsung can.