Does anyone have a paper, in which it is indicated how much of the total phosphorous pool in bacteria cells is present in the membrane's phospholipids?
I assume you meant PHOSPHORUS, the most misspelled nutrient on the planet.
For higher plants, this is a good recent review, available here on RG: Veneklaas, E.J., Lambers, H., Bragg, J., Finnegan, P.M., Lovelock, C.E., Plaxton, W., Price, C., Scheible, W.-F., Shane, M.W., White, P.J. & Raven, J.R. 2012. Opportunities for improving internal P-use efficiency in crop plants. New Phytol. 195: 306-320.