No, memory_limit should not be more than post_max_size.
PHP has different POST readers and handlers, depending on the type of request content. In the case of "multipart / form-data" (which is used to send files) rfc1867_post_handler acts as a mixed reader / handler. It fills both $_POST and $_FILES . What is included in $_POST is taken into account in the memory limit, and what is included in $_FILES also taken into account.
However, $_FILES only has metadata about the files, not the files themselves. They are simply written to disk and therefore not counted in the memory limit.
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