Resolution does matter, however as you increase the resolution you increase the load on the GPU as well, you could argue that 7680x1600 needs a lot of vRAM with certain conditions such as with 8xAA or SSAA, but the GPU will struggle to power that resolution anyway so it's kind of pointless.
Generally speaking video cards come with an appropriate amount of vRAM on them for what the GPU is capable of, there's no such thing as future proofing the amount of vRAM because the GPU would just become a bottleneck.
