16GB should be fine. If you can afford more, that’s good, but I doubt you’ll see performance benefits beyond 16 GB (unless you have a lot of other apps running at the same time as GS).
For GS, single core performance is king. Since on macOS interfaces updates can only happen on the main thread of an app, and updating the user interface (smart groups, overview summaries, etc.) in response to user actions or data received from eBay is what is responsible for small hangs in GS, you won’t see much performance improvements with more cores.
There is not much hard computing in GarageSale that could be offloaded to secondary threads. And the tasks that already happen on secondary threads (network communication, writing changes to disk) aren’t exactly demand for today’s chip either.
I read somewhere that some of the new M3 chips have more bandwidth to RAM or SSD than others, so that’s what I would pay attention.
I agree.