I have a 16GB system, but I'm working with 140+ mp files without problems. In fact, I didn't even have so much trouble scanning some of those files on my 4GB laptop. It was definitely not the same as working with 12 and 20mp files, though. (Obviously those 140mp files are scans of large format negatives, rather than pure captures of from a camera, but that doesn't matter from the perspective of sizing a processing computer.)
_____ Brian... a bicoastal Nikonian and Team Member
My gallery is online. Comments and critique welcomed any time!