I need 32GB. Because modern developer applications are incredibly RAM hungry. My Jetbrains IDEs eat up easily a dozen GB for indexes on my projects. gopls takes up a couple GB. Firefox fluctuates, but often half a dozen depending on how many tabs I have. Add in a few electron apps, and I'm at 27GB used right now.
You can't even choose the top CPU option with Ubuntu, you're stuck with the i5. I want the multitasking performance.
I'm currently on the previous generation Dell XPS 13 (9310), and I'm still satisfied, I'm not actually looking for a new laptop. But it was the exact same story when I was shopping for it. Impossible to get the developer edition, so I had to settle with getting it with Windows (and 32GB RAM) and setting up the dual-boot myself. Arguably it's more resellable because I can just wipe the Linux partition, re-merge the partitions, and it'll look pretty much stock. But meh. Worth mentioning that Linux Wi-Fi drivers for the model I have is terrible because they had two different chips they were using for XPS laptops and getting 32GB meant I would get that "upgraded" (but actually worse) chip. Had to fight with kernel upgrades to get a patch ahead of time to make it usable.