Irrelevant. You can hop in the water with a full wing and just your birthday suit and still float. The drysuit's existence (or not) doesn't really matter when it comes to selecting how much lift you need.
Its gotta have enough lift to float all your business without you in the rig.
If loss of buoyancy from the suit results in you not being able to attain positive buoyancy from the wing, the wing is too small.
As I have posted countless times any BC needs to meet two criteria; 1) be able to float the diver's rig, with full cylinders without the diver and their buoyant suit attached, and 2) be able to compensate for the maximum possible change in buoyancy of the diver's exposure suit.
In cold water it is almost always the buoyancy of the diver's exposure suit that determines minimum required wing capacity.
Consider a diver in a suit that is 28 lbs buoyant, doesn't really matter if that's a 7mm farmer john or a shell drysuit with thicker undergarments.
If his rig consists of a Stainless steel back plate harness (~-6 lbs), regulator (~-2 lbs) and negative steel tank (hp 100 ~-10 full) his rig will be about -18 lbs with a full cylinder, and this "rig" will provide about 10 lbs of ballast with an empty tank. A 20 lbs wing will easily float this rig.
However the diver's suit has the potential to lose 100% of the buoyancy it starts with, or 28 lbs. If this diver suffers a total failure of their drysuit, or dives deep enough to compress a wetsuit to the point where is loses more than 20 lbs of buoyancy it should be pretty evident that sizing a wing based only on it's ability to float the divers "rig" is very poor practice.
OTOH if this diver selects a wing that offers enough lift to compensate for the maximum possible change in buoyancy of their suit they will be able to deal with either the compression of a wetsuit or the failure of a drysuit.
Divers use
Buoyancy
Compensators to compensate for things that change in buoyancy with respect to depth, and that is almost exclusively the diver's exposure suit.
As long as the diver is breathing compressed gas their personal buoyancy won't change WRT to depth, and their cylinders are losing mass as the contents are consumed, that leaves only the
changing buoyancy of the exposure suit in need of compensation.
There is good reason why wings get larger the further you get from the equator. The water gets colder, and the exposure suits required are more buoyant. More buoyant suits require greater
Buoyancy
Compensation.
Tobin