There is a lot of, it depends going on here. I have had friends considering very large rooms and usually they were not good. The reason was hard floors, lots if glass and reflective surfaces and little one could do about it (covering a couple 20’ high walls with heavily absorbent material was not a possibility. Frequently “big” rooms are common or spousal controlled and hence not a good place to put a really good system.
After pursuing high end audio for over fifty years I have concluded you can creat a world class system in most rooms… provided you have complete control over it. The real benefit is that, in general the cost goes down with the smaller the room. If you cane afford $75K for a 9’ x 12’ x 7’h room, you would have to put twice that into a 12’ x 24’ x 12’ room. But like all of high end audio, it takes great knowledge and patience to do either.