True, but we should be able to assume that that is negligible.
There is also likely to be per-process overhead for libraries that allocate and manage global data structures. For example, the HTML parser likely has some global data structures that can be reused between threads but don't get shared between processes.
That's what somebody else said, too. I'm surprised that's enough to matter, but I guess it must be.
For example, I wouldn't be completely shocked if somebody said, "We really need to support a particular version of an old OS that had unusually high per-process overhead in some particular corner case."
If anybody knows how much kernel memory a basic process needs in, say, modern-day Linux, please chime in. I tried looking it up, but didn't find it. Probably it's just sizeof(task_struct), which I can't be bothered to check right now, plus a few KB for stack stuff.