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The Spec
If a sized internal format is specified, the mapping of the R, G, B, A, depth, and stencil values to texture components is equivalent to the mapping of the cor-responding base internal format’s components, as specified in table 8.11; the type (unsigned int, float, etc.) is assigned the same type specified by internalformat; and the memory allocation per texture component is assigned by the GL to match the allocations listed in tables 8.12- 8.13 as closely as possible. (The definition of closely is left up to the implementation. However, a non-zero number of bits must be allocated for each component whose desired allocation in tables 8.12- 8.13 is non-zero, and zero bits must be allocated for all other components).