Plenty... a handful
And only if you go complete crazy on them. So yeah, sure for that tiny 1% subset, there is a market over 16GB RAM (in gaming).
The very vast majority can make everything happen with far less. VRAM, sure, you could get 16GB today and fill it up. But I think with the new architectures, 12GB is fine, and it will also carry all older titles that can't use said architectural improvements - for that, the olde 8GB was just on the edge of risk; and its also why those 11GB Pascal GPUs were in a fine top spot. They will munch through anything you can get right now, and will run into GPU core constraints if you push the latest hard. Its similar to the age of 4GB Maxwell while the 980ti carried 6GB. It is almost exclusively the 6GB that carried it another few years longer over everything else that competed. I think we're at that point now, but for 12GB versus 8 or 10; - not 16. The reason is console developments; and parity with the PC mainstream. We're still dealing with developers, market share, and specs targeted at those crowds. Current consoles have 16GB total but they have to run an OS; and as a result both run in some crippled combo which incurs speed penalties. At best, either console will have 13,5GB at a (much) lower bandwidth/speed. That's the reason a tiny handful of games can already exhibit small problems with 8 or 10.
16GB, perhaps only in the very top end is going to matter much like it does now, nice to have at best in a niche. Newer titles that lean heavy on VRAM will also be leaning on the new architectures. We've also seen that 10GB 3080's are mostly fine, but occasionally/rarely not. 12GB should carry another few years at least even on top end.
That said... I think we're very close to 'the jump to 32GB RAM' as a
mainstream gaming option for PCs, but that'll really only be
useful in more than a few games by the time the next console gen is out, and DDR5 is priced to sanity at decent speeds.
The TL DR / my point: there is no real 'sense' in chasing ahead way over the mainstream 'high end' gaming spec. Games won't utilize it proper, won't even support it sometimes, or you just will find a crapload of horsepower wasted for more heat and noise. Its just getting the latest greatest for giggles. Let's call it what it is - the same type of sense that lives in gamer minds buying that 3090(ti) over that 3080 at an immense premium.