Originally Posted by Coronado is dead
Ah, so it won't mess with the partition size, good to hear
The backups of system and userdata in TWRP are done using tar (ie they are archived rather being system images) so it doesn't matter if the source and target destinations have different sizes (basically it is like zipping and unzipping)
The backups of boot and recovery are done as image backups, so they could depend on partition size, but both 16GB and 32GB share the same kernel and recovery partition sizes. System sizes are also the same. Only userdata is different.
Having said that, I have done restores in the manner you mentioned. It works for probably 97% of my apps. Once in a while I get one that has license issues, in which case I clear data for that app and let it reinstall.
Disclaimer: No touchscreens
were harmed nor injured during the creation of this post. GPS
units were all treated ethically and humanely.
Signed: People against misbehaving Nexus 7 2013s