Theres a similar debate to this going on elsewhere in this forum although that is can you tell the difference between 16 bit and 32 bit.
In this situation I don't just think its just a matter of what graphic card or how much ram, as the quality of the monitor must count to a certain degree along with what the card is being used for. Personally I believe that my old Matrox G400 created a better quality general Windows image than my Gforce however the Gforce is better in games, however this is just my opinion and should be taken as such. I don't know if I would be able to tell the difference between 32 and 64 mb of RAM on a graphics card myself, but then again until my 32 mb doesn't do the job I cant see myself getting a 64 mb card.
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Duron 800 @ 1050 with Global Win FOP-32 (140 x 7.5)
Abit KT7A-Raid Mobo
512 mb (133 mhz Crucial Stuff)
Hard Drive Cooler
Elsa Gforce with Blue Orb (modified to display as a Quadro and overclocked http://www.tweakhardware.com/guide/quadro/ )
Sound Blaster Live
Full Tower with 5 (120 mm) case fans with seperate PSU