I had a very interesting conversation today with a guy from 'I'm Intelligent Memory'.
According to him, they actually manufacture a 16GB SO-DIMM. Both an ECC-version and a non-ECC version. However, there are a few quirks to this as you can imagine.
This is DDR3 memory. It's known that the CPU in the Mac Mini 2012 (6,2) can address up to 32GB of RAM, although this is depending on the amount of slots available meaning 4 slots would be required. Instead, these DIMM's use a Dual Die that behaves like one monolithic part to be able to reach this amount of RAM on one stick.
BUT - It's not just up to the CPU, the BIOS (or SMC) will have to be able to address the information as well. Problem is an Intel BIOS (f.x.) can only address 4Gbit per chip. Updates are being done apparently but mainly for the embedded and server market. The Avoton C200 server CPU is one example. It's not quite clear to me how and if even a Mac Mini would be able to do this.
So, does it work on a Mac Mini 2012? Well, these sticks are not yet available to the consumer market. On top of that the SMC on the Mac Mini or any other Apple product using SO-DIMM's might (most probably) need updating first. If it even works then remains to be seen.
I was told production has started and we should see something being available in about 3-6 months. Find a direct link to the product here:
http://www.intelligentmemory.com/dram-modules/ddr3-so-dimm/
Disclaimer: I am in no way, shape or form associated with this company. I would love to test their product though