Hi Lunik,
Our storage calcuations do indeed take into account the amount of RAM required to reduce read I/O during normal runtime operations. We use the following formula:
((0.0048 × M) × (D ^ -0.65)) + (0.00152 × M) = total database IOPS
where M is the number of messages and D is the database cache, per user.
We do not recommend sizing storage for the rare conditions (like cold boot) as that should be a relatively small window (on systems that follow best practice guidance we see cold boot operations take about 15 minutes for the cache to reach optimum state).
If you have any other questions, you can send them to the storage calculator alias at strgcalc AT microsoft DOT com.
Ross