If ALL you want to do is play WHDLOAD games, then 95+% would be happy with 8M RAM. Really, even 4M would probably do it..
(With my 8M card, I had it toggled to 4M for PCMCIA compatibility and I can't remember a game I needed to toggle back to 8M for...)
Now, if you want performance in 3D FPS games (and some others), then you'll want an accelerator.
I have an ACA1230/28 which I think is fine for 3D FPS, but a lot of people might disagree. ;-)
If you want to run things like ScummVM AGA, you'll want at least a 50Mhz 030...
All of those get spendier tho, as you know..
The best value currently is, as has been mentioned, the ACA1230's, which are new and have GOBS of memory. ;-)
desiv