That's not `calc.exe`. I think windows doesn't ship with calc.exe anymore. The fair comparison would be the last version of mIRC that was current when the last version of calc.exe was shipped. I don't believe that mIRC would use less RAM than that... Certainly not when you were actually USING it! (including reconfiguring the size of your scrollback, for example..)
But is it really true that vanilla mIRC consumes less RAM than calc.exe...?
That'd be impressive, if I could believed that!