I could be wrong but those are the physical limits of the MS operating system, and they’re mostly arbitrary limits. The 4GB limit on your current system is not per software, it’s the total memory that can be used with your operating system, this includes things like memory for the graphics, etc. This means you’ve got less than 4GB for Zbrush because the operating system and other processes will use memory as well. So the 16GB for W7 home premium is a physical one. That’s just the operating system limit, the motherboard and other hardware components also have physical limits. W8 Pro might be limited to 512GB but that doesn’t mean my hardware can even get close to that.
Currently Zbrush is a 32 bit program so it’s limited to about 4GB. So on a 64 bit system it will still run as a 32 bit program and those lower limits. However once it goes to 64 bit mode it can access much more memory than 4gb, they can still code limits to its use if they need to. But even if it can do more than 4gb it doesn’t mean the hardware or operating system will let it access more.
Again I could be wrong but that’s my understanding of those memory limits posted by Microsoft, as a physical limit.