I would really really wish that people would stop forgetting that Windows actually use some gpu memory.
Here. Win 8.1 at 1920x1080 uses 258MB gpu memory. It's not possible for "Nai's Benchmark" 3840MB on a 4GB board and make it all fit into vram. Depending on resolution, number of displays, amount of crap running (browsers) the amount of memory can shrink further or it can be lower if you use Win 7 for example. And some cuda buffers that this nice banchmark is using are overflowing to system memory.