I think you'd agree that *generally speaking* most 8" tanks are more negative when full than 7" tanks? Right? Like double 104s are more negative than al80s. I'm sure you can find some specific case where this isn't accurate, but generally speaking, I think it's legit.
When full, the wing needs to be able to float the tanks (assembled...) without your buoyant self in the rig, right? Right. At this point what undies you're wearing doesn't matter. You could be Michelin Man with a snowsuit on under your drysuit and it wouldn't matter because you're not in the rig.
Heavy ass steel tanks (see paragraph 1, those 8" bad boys that'll give ya a hernia if you look at em sideways) don't float so well with a 40lb wing. A 55lb wing works much better. Accordingly, a 55-60lb wing is almost always quite wide on a pair of 7" tanks. It's a less pronounced taco effect like when someone uses a doubles wing with a single. A 40lb wing will float them adequately, too, hence the recommendation.