3gb > 2gb.
In 32bit windows the max a single program will get is 2gb (intersting, will have to look that up) however, having more then that limit will help as it allows windows to not have a real chance to use the page file.
Its the reason you never fill a cup up all the way, you always leave some room.
So I have to agree, having 4gb can, and in the near future may help with gaming (and might already if you play a very memory oriented game like GCII on gigantic with everything abundant for example), but in general at this point game developers are staying away from that 2gb barrier.
So I am saying 4gb > 2gb, but only in the context that those are the only 2 values asked about. I'd say 2gb + 512mb would be ideal (as a minimum 3gb is a nicer rounder number) as that gets the cup just big enough that you should never have to worry about it.
Saying that more then 2gb is worthless isgnores not only what you are saying, but the fact that no matter what you have an OS.