What do you mean by "storage"?
If you mean disk space, then no, the issue continues to use the disk space it had before. It's had its relationships changed, it has not been deleted. If you do not mean disk space, you'll need to explain further.
The storage is meant for overall attachment storage in your instance. The state of the issue has no effect on that.
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Yes, that's the disk space you can use.
The issues themselves live in the database and hence consume that disk space.
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