3 Step Procedure
Here is the procedure for a 16GB to 32GB swap.
Step 1- Buy a 32GB Sony S.
Step 2- Sell your 16GB Sony S.
Step 3- Enjoy resetting your new tablet.
Seriously though, I have not the know how about such things, but it sounds like a memory swap is not possible.
Proud owner and operator of a Motorola Photon and a Sony S.