Increasing PHP memory limit (Possible Drupal override?)
Drupal does not edit any php config settings. The memory_limit and what php.ini it is using depends on how your server is setup, there could be something else that is overriding your php.ini you are trying to set. You should use phpinfo() to find out what php.ini it is using and make sure the last occurrence of memory_limit is set to what ever you want.