The only people who require more than 8 GB on OS X are those who have Apps that specially require a lot of memory to perform - Image Processing, Databases, etc...
I used to be in the "Buy as much memory as you can afford" - but I really would never buy more than 8 GB on a Mac (with the caveat about memory hungry apps above)
Only specialists, or people with massive, massive data sets require more than 8 GB on OS X - I push my system really, really hard, and I rarely (if ever?) come close to maxing out memory.
This isn't to say there isn't a subset of people who can make do with more than 8 GB - but 95%+ of the average knowledge worker running the Office Apps, Google Earth, Safari, etc... will be fine for several years with that much memory.
In a software company I wouldn't stick anyone with an 8GB mac. But then, that is a specialist application technically.
Hell I don't know how the people with 4 do it! In any case it's always useful to hear what people are actually doing. Can't imagine pushing 16gb when doing some basic front end work for example.
What I've noticed, is that some apps, when left on my Windows 7 system, Like google earth, seem to eat a lot of memory, and then when I come back to them - I'm either getting a "Low memory warning", or I have to wait for everything to swap back in. For whatever reason, under OS X 10.8.x, this has never been an issue.
Honestly though - a lot (most?) of it probably has to do with flash drives - they make everything feel just so much more nimble.