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with NTFS, the drive needs room for the boot sector and the MFT (master filing table), the bigger the drive, the more room it allocates usually
my 80 gig drive after being partitioned into 2 partitions, one 20 gig, the other 60, both formatted as ntfs, ends up like this:
drive c: for windows = 18.6 gigs
drive d: for downloads, music, ghost images of c:, etc. etc. = 55.9 gigs
for a grand total of 74.5 gigs, so i lost 5.5 gigs, all of which is reserved for the boot sector and mft, if i formatted with fat32 it would be the same thing basically, the size i lost might be a bit different, but fat / fat32 still has a boot sector and file allocation table, so i would still never get 80 gigs formatted, i'm not sure how linux partitions handle data, but they probably wouldn't give you the full size either
and alpine you're right, 1 gig = 1,024 megs, 1 meg = 1,024 kb, 1 kb = 1024 bytes , people round it down to 1,000 so it's easier to remember, market, or whatever, but computers will always see it as 1024
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