Default HD2 Internal Memory

Despite all the posts and solutions on this subject I must admit a level of frustration at my continuing low internal memory on my HD2, I am running Pacman/ xylograph jb which has plenty of ROM space (most other ROMS take much bigger partitions), Link2SD, Apps2ROM and Clean Master. Link2SD tells me I have no apps on internal, Apps2Rom also confirms all apps either on ROM or SD.
When I look at the storage values I get:
Internal: 146MB used 106 free 40.1
SD card 10.98GB Used 3.91 Free 7.08
SD 2nd partition 3.81GB Used 30.3MB Free 3.77GB
System 260MB Used 177 Free 83.5
Cache 146MB Used 106 Free 40.1
Why is it that despite linking all apps to 2nd partition and having spare space on ROM my internal space is so low, cache is cleaned out every day.
What is using 106MB of internal space?
Any useful thoughts would be appreciated.