The spec sheet says that the i3-N305 supports a maximum of 16GB of RAM but there are many many users who report that it works fine for them with 32GB of RAM. Is the spec sheet wrong/out-of-date?
The 16GB specified is the maximum amount of memory that has been safely tested, and is therefor supported by Intel. There is every chance that the processor might work with more memory, it's just not been certified for more.
It may also be that this was the amount of memory that was possible with the memory technology that existed when the processor went into production. While Intel owns the Memory Reference Code, they usually do not go back and touch it after a processor reaches production. They leave it to the Motherboard manufacturers to update the code if support for subsequent memory technologies is desired.
