Testing has shown that it is no longer correct.
From: Tsunakawa, Takayuki <tsunakawa.takay@jp.fujitsu.com>
Reviewed-by: amul sul <sulamul@gmail.com>
Discussion: http://www.postgresql.org/message-id/flat/
0A3221C70F24FB45833433255569204D1F5EE995@G01JPEXMBYT05/
<para>
On systems with less than 1GB of RAM, a smaller percentage of RAM is
appropriate, so as to leave adequate space for the operating system.
- Also, on Windows, large values for <varname>shared_buffers</varname>
- aren't as effective. You may find better results keeping the setting
- relatively low and using the operating system cache more instead. The
- useful range for <varname>shared_buffers</varname> on Windows systems
- is generally from 64MB to 512MB.
</para>
</listitem>