3GB max is a limitation of the chipset.
per Apple's "RAM Expansion Developer Note: RAM Expansion Product-Specific Details", 4/19/07:
"Maximum memory capacity is 3 GB. If you install a 2 GB SO-DIMM in both the bottom and top memory slots of the computer, both the About This Mac window and the Apple System Profiler will show that you have 4 GB of SDRAM installed. However, Activity Monitor and other similar applications will reveal that only 3 GB of SDRAM has been addressed for use by the computer.