Why is VRAM so high and how to find out what's using it?

Development Rendering
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17

Please, stop using the task manager to see the vram used. Use GPU-Z instead.

I have tested a blank project deleting the defaultengine.ini (so, no Lumen), and it eats 1300mb. When Lumen enabled, 2300mb.

I have tried some cvars but no variance at all.