I have a 10 core 14 inch MBP due to arrive in a couple of weeks - it's principally to replace my 2012 Mac Pro with 32 GB of RAM that was finally obsoleted by LR Classic 11 needing Catalina, despite being pimped-up with SSD drives and a graphics card that have kept it able to run official releases of macOS up to 10.14 remarkably well.
For most of my day-to-day photography, I could probably get by with 16 GB, but I do occasional large panoramas which demand more real memory. I've a 16 inch 2019 i9
MPB from work that has only 16 GB of RAM and even with plenty of free (and pretty fast) disk space, it really suffers with stitching them when the Mac Pro flies through the same tasks, despite being broadly a much a slower machine. The current Mac Pro was already a step down from the 48 GB I had in my previous Mac Pro and I had an eye on unified memory having to support a 4K display, so I felt I had to go with 32GB.
Everyone's use case is different, though.