That's relieving. I thought for a moment that 24 GB VRAM is no advantage at all in gaming. Turns out it's all the fault of these stupid Atomic Heart devs who dared to optimize VRAM usage in their game.
I don't know why you insist on derailing the thread with this nonsense. For one thing the game is using about 8 GB of VRAM, so why would you want to prove anything with a game that is barely even close to maxing out a lot of high end cards is beyond me. Memory optimization means removing game objects, that's about it, developers simply try to tune their game to the least common denominator most of the time. Less memory to work with means more simplistic game, that's all there is to the optimization process.
Anyway, you are aware both AMD and Nvidia have drastically increased their memory capacities this generation with Nvidia doing much more so than AMD. The 4080 has 60% more memory than the 3080 and the 4070ti 50% more than the 3070ti. You think they did that for no reason or because they figured it was necessary ? Use your head.
And by the way the highest performing cards are still the ones with the most VRAM, to your dismay, not that it matters.