Re: The actual 32-bit hardware limitation is 3.75GB, because at least 256MB are needed for MMIO. Windows, the BIOS, and any other software can be enhanced to support this.
I've seen a number of 32-bit system video card / mobo combinations that won't recognize more than 3GB in a 4GB system, and have yet to see one recognize more than 3.5GB.
The big problem is usally the video card's bios, which will often map addresses (sometimes 512mb worth) starting at 3GB so as to stay out of the way of devices (like caching disk controllers) that go for addresses at 3.5 or (as in your example) 3.75GB.
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