Tons of programming tasks requires at least 32gb to be somewhat comfortable, think of having running databases, running tests in background, running simultaneously multiple docker images, virtual machines, have one or more code projects open in an IDE with LSP (whole code database needs to be in cache), one browser with 20 tabs, and maybe one or more heavy electron apps (Teams/Spotify). You really quickly reach 32gb when doing real development.
Meh. I do plenty of development on my 32GB work macbook pro and 8GB M2 air and never notice a difference.
My work 64GB M1 Max Macbook Pro is consistently out of memory. (To be fair my $LARGE_ENTERPRISE_EMPLOYER reserves about half of it to very bad Big Brother daemons and applications I have no control over)