24 GB is 20% less than 30 GB. Not 30%. At least get the math right before calling bullshit. If that's still pretty close, you might as well declare 0% is pretty close to 37.5%.
The only bottleneck on paper is going to be the CPU. And if games are less CPU bound next gen due to new programming paradigms like GPU work graphs, none of it matters. Just drop the resolution and frame rate to rock bottom, disable path tracing and use AI upscaling.