While some PC manufacturers offer 4GB options, Windows XP (home, media, and pro) only recognizes 3GB (something many people may not know).
I, too, would be interested to know if the limit for hardware to use 3GB is a restriction of the current boards or a firmware issue. Not that I really need 4GB now, but being currently limited by my computer (really old Dell that will only recognize 768meg), I don't want to spend money on a new machine with such a low ceiling of upgradability.
Originally I intended to buy when my finances will allow, but the more I consider the boat I am in now (and my unwillingness to be there again), the more I think I will wait until this particular issue is resolved, be it with the Santa Rosa platform (if that will indeed resolve it) or some type of firmware update. Luckily, I am buying for "want" and not "need", so I can afford the time spent waiting.