A 1-story house 10x10 without interior walls and with a wall thickness of 37cm has 85.68 sqm of living space. The total length of the wall is 39.26 meters. A house 11x10, c.p., has 94.99 sqm of living space and 41.26 meters of wall.
In the first example, you build 39.26 meters of wall per 85.68 sqm of living space = 0.458 meters of wall per sqm of living space.
For 9.31 additional sqm of living space, you need 2 meters of wall, the ratio is 0.215 meters of wall per sqm of living space.
The meter costs what the meter of wall costs. In case B, you have 5.09% more costs for the wall and 10.87% more living space.
That is simple geometry – a natural law.
You cannot compare a small house with a surface-mounted flush tank without a bathtub to a large house with a freestanding bathtub and Japanese toilet and then say that large houses do not cost less per sqm of living space.
The building services block (SHK/ventilation and electrical) nowadays accounts for an enormous amount in every house construction and there are only a few items that increase linearly such as the sqm of underfloor heating. A gas boiler with hot water storage and mandatory solar on the roof as well as the bathroom fixtures, the number of pipes, the central controlled residential ventilation system, the controlled residential ventilation outlets, the number of control cabinets, the number of sockets, etc. do not increase. Likewise, there is no second wastewater connection, no second front door, no additional window if I build a dance hall in the living room, or in other words: space for the children to play. A fireplace does not cost more or less in an 8x8 house than in a 13x10 house. Therefore, I cannot now compare the bare 8x8 house with the fireplace-equipped 13x10 house and say that you do not save much per sqm.
With the same equipment, I have already used an example above. The additional sqm costs 647 EUR.
The material requirement for the wall increases linearly with the meter of wall, and the meter of wall increases by 0.5 X where X is the living space. The material requirement for house connections increases linearly with the number of houses. If the number of houses remains 1, then the house connections do not cost more either.