I cannot reproduce what you said. I just tested MP3Tag with 1152 audio files (mostly MP3 - some WavPack) and the memory usage was below 15 MB. Adding a comment and then removing it resulted in a memory usage of 25 MB.
Edit: I have a Windows XP Home, running on an Intel Pentium 4 HT with 3.2 GHz, 1 GB RAM.
ASUS A7n8X motherboard with latest Nvidia Nforce 2 Drivers
WinXP Pro SP2 - With all security fixes
Audigy 2 Soundcard - Latest Drivers
ATI Radeon 9500Pro - Latest Drivers
Very little else is installed at the moment, just some CD/DVD Writing software as I am archiving off data.
I was surprised with this behaviour as I have used MP3Tag for a while, the last version that i was using was about 18 months old as it was working fine and there was no reason to upgrade until now when i reinstalled windows.
The way that i got the listing of the files was to right click on the top level music folder in windows explorer and then select Mp3Tag from the context menu. I have my music arranged in subfolders for each album.
|- Album 1
|- Album 2
|- Album 3 - Disc 1
|- Album 3 - Disc 2
It appears that a lot of the files have got embedded artwork that I haddn't spotted before. I usually keep the artwork in the folder, but this is in the tags.
Thus there are a lot of files that have tags that are > 0.5 Mb in size!
This would account for the memory usage.
What is the best way for dealing with this embedded artwork? I would probably want to save a copy into the folder as an image and then strip it from the tags to save duplicating the same image 13+ times!
Judging by the memory usage this would save me around 300 Mb from by collection!
Is there a good reason to store the artwork in this inefficient way?
p.s. please feel free to move this to the support forum, as this is clearly user error and not a bug in Mp3Tag