16GB verses 32GB or 8.4 inch verses 10.5 inch

I have read on this site that I can't flash a 32GB 10.5 inch S tab with a 16GB 8.4 inch S tab Mod or Rom flash is this true. If yes hen Is it also true with the rooting option. I haven't found any ROMS for the 32GB 10.5 inch T800 only for the 16GB 8.4 inch. Aren't they the same just a difference in the actual sizes 8.4 / 10.5 inch and the same with the internal storage amount
( I hope you understand what I am trying to say)
Thanks
RLHammon