Found comments on this subject. Please note I have no interest in a PC.
1. My work laptop, a Lenovo ThinkPad, has a 3rd gen i7 with 32GB of RAM. It's a workhorse that can run any program or multiple VMs, and even after years of service, still gets around 4-5 hours of battery life. Intel's Ark site says these processors have been tested with, and can easily handle, 32GB of LPDDR3 RAM. So, I doubt Apple's sincerity that they are protecting their customers from poor battery life.
2. We often run multiple virtual machines or high-speed signal processing, both of which would perform much better with 32GB RAM. I was really hoping Apple would come out with something like the new Razer Blade Pro, 17" display, 32GB RAM, GTX 1080 GPU. Apple chose to optimize size and weight, and sacrificed "Pro" features, in my opinion. Options 32 or 64 GB RAM in the same size/weight as my 2015 MBP would have been compelling. I see no reason to "upgrade" to their new offerings.
3.
Sure, if you only use apps that don't need a lot of memory then having lots of unused RAM will make no difference to speed, and may reduce battery life. But if your apps need lots of memory then not having enough RAM means the app will probably run very slowly. If it can run at all.
The virtual memory techniques used by MacOS are very clever, and the latest SSDs are very fast, but there’s no substitute for plenty of RAM when running some heavyweight apps.
https://www.imore.com/why-doesnt-new-macbook-pro-have-32-gb-ram