In the recent version of H.264 standard (dated 03/2009) the issue how to determine the maximal number of reference frames (or MaxDpbFrames) has been clarified and simplified.
For all profiles MaxDpbFrames equal to Min( MaxDpbMbs / ( PicWidthInMbs * FrameHeightInMbs ), 16 ), where MaxDpbMbs is taken from the table A-1.
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