Just a little note to say that someone with RAM authority (CanadaRAM?) should probably update the "Understanding Intel Mac RAM" guide as it doesn't have any info on the new DDR3 Macs.
The Windows switches /3GB and /PAE will not make a difference to these limits; they affect the allocation of memory to applications within Windows only.
The switch /3GB does indeed only affect the allocation of memory to applications, but the switch /PAE does allow 32 bit Windows to access more than 4 GB of RAM using Physical Address Extensions (a hardware feature which is how OS X accesses more than 4 GB of RAM in 32 bit mode).
Microsoft has chosen not to implement PAE support in Windows XP, Windows Vista, and (I assume) Windows 7, so there is no way for those OSs to support more than 4 GB of RAM. On the other hand, Windows 2003, 2008, and 2008 R2 do support PAE, so the 32 bit versions should be able to support more than 4 GB of RAM.
To use the the /3GB switch, the application must be compiled IMAGE_FILE_LARGE_ADDRESS AWARE.
I'd edit the wiki myself, but I do not yet have edit privileges.