As they said, the DRAM is consumed by routing table, but you may be use this router as VPN router and use many tunnel interface... It consumes DRAM too.
You maybe use it in a network on which a routing protocol has been set up, thus you'll need DRAM
Another bad point for IOS is : if you use advanced features available for this kind of routers, you'll need generally to get the largest IOS version and generally you need to load all features even if some of them are totally useless. Thus it's a basic needs to check the most suitable IOS version regarding your needs.
What has been said about Flash is not linked, just checked first your IOS version you need and check if the IOS image is greater then 16. The only interest to get a larger Flash card, is to store many different IOS versions on the same card, useful in a case of a major issue on a fresh IOS version.
Hoping it helps you,
TaL