Hi, I have been having this issue as well with very complex scenes with denoise, but no light mix and with around 6 render elements including masks. Scenes with 30 million polys and up this warning pops up and sometimes renders ok, sometimes renders extremely slow and sometimes crashes max. This seem normal to me on huge scenes, but what really makes me scratch my head is that I'm having this issue with a really simple interior scene with around 6 million polys. When ever I hit render on res higher than 3k this warning pops up and sometimes max crashes. Inbetween I randomly get normal to extremely slow render times.
Scene geometry is OK and modelled from scratch, no client model whatsoever, biggest textures are 4096x4096 and my workstation have 32gb 2400mhz ddr3