Sort of an interesting question to poke at.
I found a body size to surface area calculator that says body surface area is:
BSA = SQR [BW (kg) x Ht (cm) / 3600]
So for 2m/100kg, we get a BSA of 2.36; dividing the SA by weight, we get .0236 sq cm/kg.
And for 1.7m/80kg, we get 1.9:1; dividing the SA by weight, we get .0238 sq cm/kg
So if I did the math right, the BSA does not scale linearly with size, all else being equal (but check my math). Instead, smaller people have relatively more surface area. But we have some other variables. Taller people have less surface area for the same weight. There is also body composition. Someone lean and dense will have a higher body density. The average density, from a casual Google search, appears to be .98 gm/cc, so bigger people of average density have more overall buoyancy. Undergarment fit will matter; if the fit isn't perfect (not many people match the available sizes exactly), that injects another variable. Suit fit will matter for the same reason. Inflation amount also matters, of course, which leads us to dry suit type and fit in addition to how much air is needed to stay warm in prevailing conditions.
At some point, the industry practice (estimate, test, adjust) seems simpler than trying to nail all these down. I'm sure I've missed a variable or two somewhere as well.