n.b. I am not pjd, this is from memory and may be wrong.
The answer to that is messy, but basically, there's a table that should be kept in memory for "is there anything reflinked at all in this logical range on disk", and that covers large spans, so how many entries would depend on how contiguous your data logically was on disk; the actual precise mapping list per-vdev doesn't need to be kept continuously in memory, just the more coarse table, so that saves you a fair bit on memory requirements.
The answer to that is messy, but basically, there's a table that should be kept in memory for "is there anything reflinked at all in this logical range on disk", and that covers large spans, so how many entries would depend on how contiguous your data logically was on disk; the actual precise mapping list per-vdev doesn't need to be kept continuously in memory, just the more coarse table, so that saves you a fair bit on memory requirements.