There is more to that than physical size only. Generally there are some things to consider.
Few examples:
Early HDDs (from the early 1980s) aren't exactly reliable despite only having very few MB. The technology wasn't as mature and precise as later on
CDs are more prone to complete failure by scratching the label side (destroys the data layer) than the more dens DVDs (data layer in the middle of a "glued sandwich")
Currently most (all?) flash memory is MLC instead of SLC saving multiple bits into each cell vastly increasing memory capacity. That requires more complex decoding (I guess some analog→digital) and is prone to more errors opposed to "On/Off" only. This can be seen by looking at USB flash sticks. I have an early 512MB stick, no idea how old it is. Just works. It has seen countless newer sticks come and go.
Could have other reasons than data density as well: The new ones tend to become painfully hot (sometimes can't touch) when writing a lot of data and that can't be good for the flash chip and the solder joints. Old sticks didn't even have the opportunity to become hot as they are full after a few seconds or a minute.
I watched a presentation by Andrew "bunnie" Huang (the guy who dumped the OG Xbox secret ROM) some years ago, turns out that manufacturers may repurpose 'failed' flash memory into smaller capacities.
So for example, a bad batch of 256GB SD cards with say 64GB worth of bad cells could be sold as 128GB SD cards.
So just because you buy smaller capacity flash media, it doesn't necessarily mean that every cell is being used.
CDs are more prone to complete failure by scratching the label side (destroys the data layer) than the more dens DVDs (data layer in the middle of a "glued sandwich")
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