ShariqAnwer :
1 year down the line, VRAM is going to matter. Right now 2 GB is enough.
But with PS4 and XBox One having 8 GB (shared) memory, higher VRAM is going to be required.
It would be prudent to invest in more VRAM.
Even if you decide to get 760, get the 4 GB version.
Reviving a dead thread, but this came up first in a 760 vs 7950 search...
What makes you believe that there will be a need for more than 2gb of VRAM? Especially with offloading in the close future (October) I'm not sure where you are getting your facts.
This has been a argument made for many years - the youngsters always scream "I NEED MOAR VRAM". I'm running 2 x GTX 770 2gb and have not seen any hiccups except at ultra high resolution (3 monitors) with a significant amount of AA enabled. At 2560 and below 2gb is MORE than enough. I prefer to game on 120hz single monitor. 3 way has its benefits, but much like 3d I have not utilized it often. Also, you forget that the Xbone is using GDD3 across all channels. Good luck with that. Bandwidth matters my friend and GDDR3 is not going to provide that.
Lastly, if you think that the equivalent of a 7870 is going to saturate much more than 2gb, I have news for you. The reason that the new consoles have 8gb of memory is for all of the extra capabilities on the OS side of things (streaming, quick switching, multiple programs running, etc.), not for 5gb of VRAM.
So in conclusion, unless you are planning on doing ultra high resolution gaming 2gb should be more than enough. If you do plan on doing ultra high res gaming then these are the wrong video cards for you unless you plan on sli/cfx. Sorry for necro'ing a dead thread, but I hate misinformation being spread.