Holy SKUs, Batman! According to a list received by AppleInsider, Apple will be releasing 24 different models of device. The models are listed as P101, P103, P105 and P107, along with modifiers like GOOD, BETTER, BEST, BTR, and A or B.

AppleInsider’s own theory is that GOOD, BETTER, BEST represent network connectivity options, such as WiFi, 3G, and LTE compatibility. Under this model there would be two colors (black and white) and 4 storage capacity options. To us this sounds a little wonky; why on earth would Apple sell a new 3G tablet beside a comparable LTE model?

Another possibility is that the GOOD, BETTER, and BEST descriptors stand for storage capacity, which makes more sense. The problem is, at that point, what do we do with the 8 models in each category? Half of them, the A/B or BTR models, might include an LTE radio, and that leaves four variations. For what? Colors possibly.

MacRumors has come up with an alternate theory for the leftover units: Some of the models may not be iPad Minis at all. Instead they may be ordinary 3rd Generation iPads updated to support the Lightning connector. We have heard similar rumors about a fall update to bring the iPad 3 in line with the ’9-pin dock’ in the past.

Apple’s event announcement.

At any rate, Apple’s officially announced October 23rd event is only a week away. We won’t have to worry about what Apple is planning for long.

Would you consider buying a Tablet with 3G if there was an almost identical tablet with LTE? Share your thoughts in the comments section below.