From PC Magazine
The Mac Pro finished the Photoshop CS4 test in 1:50 under Mac OS X but took only 1:17 to finish the same tasks under Windows. The performance difference is due to the fact that the Mac version of CS4 can directly address only 3.5GB of the system's memory, while the Windows 64-bit version can access the full 6GB of memory. This can add up to a significant performance benefit.
We are discussing 8vs16vs32 GB RAM, but photoshop can only address 3.5 GB?
On the original release thread someone was discussing the need for more memory when working with multiple RAW images in photoshop. You may want or need more memory, but can't use it.
Of course photoshop performed better under 64 bit windows. CS4 is supported at 32 bit under mac os. For hardware comparison the test should have been run under 32 bit windows, since it would have the same 3.5 ram limitation. Until CS5 is released, photoshop in mac will be at a disadvantage to windows 64 bit; the test is flawed.
And you can use additional ram past 3.5 gb as scratch, so it's not completely useless.
But seriously, people needing more than 4 gb ram are not needing it for photoshop alone.