oN THE DARK (pc) SIDE, BUT fwiw:
My older processor machines perform pretty well at 4GB of RAM under 64 bit OS. If you are not running 64 bit apps - Photoshop - the gains above that are small (RAM disks for swapping, OS and other aps, etc.)
On my newer machines - an Intel x8200 quad core and an Intel i7 920 quad - 8GB is a sweet spot. I was able to buy 8GB of Crucial high quality DDR3 for $150 for one machine to replace all the RAM (4 slots, 4x2GB chips). So definitely worth that price to me.
The other machine has 6GB DDR3. It would cost about $250 to go to 12 GB in 6 slots replacing all of the 6 (f'ing stupid) 1GB chips (6x2GB chips) Not quite worth that price, as it runs pretty well and the incremental value is limited. I will do that later.
I have 4x5 film scans as my largest files, about 250GB largest, and am mostly happy with the performance. I don't do a lot of layers, stitching, etc. though.
Until the 4GB chips come down in price in a year or so, and until PS CS 5 comes out and makes more extensive use of multiple cores and multiple pools of RAM, 4GB to 8GB is a decent area price wise. (Caveat: I haven't has a chance to look at the architecture of Capture One 5 yet. But 4 ran well on an older 4GB machine.)
The 12GB with 2GB chips is not bad. Those damn 4GB chips though ........ overpriced, unless you really need the extra memory.
Hope that helps a bit? I am a bit more of a pragmatist rather than an absolutist though - I like value, not high end at any cost. I'd rather spend the $600 on a Dell Poweredge Xeon server or a NAS and load it with disks, or run a TV recorder and media server, than on 4GB of RAM.
Cheers!
Michael