Far from an expert, but depending on your usage it appears even 16gb is excessive for a majority of applications. All the tech reviews I’m seeing so far appear to be supporting Pro 16gb as by and far the best choice outside of some crazy power users. As you say, gaming isn’t really going to be so much of an factor it seems
Baldur's Gate runs better on M Pro Max's than 3080 Notebooks ... but if I want to play a game, its the Playstation for me.
I'm going to be doing lots of videos, for which I bought my MacPro 2012. But I never did them ... a lot of Hi8, 8, digital 8, and then later formats, plus over the last few years, so Sony A7RII videos but a lot from my iPhones, the 11 Pro is all 4k.
I will want to increase the resolution too of all the old videos. That is a real time cruncher. I've processed - enhanced - low resolution videos using Topaz's video enhancer, on my Macbook Pro 2017 which has a 4GB on its Radeon Pro 560 GPU. It took around 12 hours to upgrade something like 15 minutes of video. However it looked fantastic on our 75" 4K TV. Unlike the original, which was quite horrible. My main camera back then was a Prosumer Sony Hi8, and it had a mechanical steady shot lens, and the lens itself was rather beautiful, providing lovely colour.
Macrumours Classic Mac Pro user site has advice - they said over a year ago, that the only efficient way to do it, was with a big Nvidia GPU. Hence - windows. And that Topaz's implementation of the AMD GPUs existed, but it was very slow.
There are also PC based video enhancement software, that is free. Also I think, Adobe Premiere has an ability to video enhance. Even on the Mac, which they seem to treat with less interest than with Windows IMO. Plus I hate Adobe's view of individuals ... they want businesses to buy their product, hence their rental model, which I a sole user, detest.
Now, Topaz say they have got their app running on M - but whether it takes advantage of the M Pro, or the M Pro Max - who knows, and if not, who knows when or if?
If someone comes out with an M app that takes advantage of Apple's GPU, i would go for that.
So I don't know which way I'll go ... MacPro 2012 on Win with a bigger Nvidia GPU, use my dead PC with a big Nividia GPU (and boy that PC makes my PowerPC Double Mirror Door Windtunnel Mac sound like it's silent) - or pic a M1 Pro or Max if they work quickly.
The video work itself also requires resources, but at the end of my day, my largest bottleneck will be enhancing resolution.