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#31
It's not exactly a motherboard limit, since the motherboard can recognize and utilise 8GB of RAM. It is a Dell limit. As for other companies that do this, I would not be able to tell you off the top of my head.
However, all DELL boards are rejected due to them being a lowest bid company. They don't care about the quality as long as it is cheap.
I guess it is cheaper for them in the long run to replace parts rather than make a computer that is built to last.