I’ll play...
i got an 1100 sq ft house with an Electric endless water heater, the heat your talking about, bare minimum insulation, and I do pottery so I want a electric kiln permanently mounted in my garage, along with the associated equipment.
my other job is a 4000 sq ft house, gas water heater, the owner splurged with over the top insulation, and bought all energy efficient appliances. Your heat.
Its not possible to do it by sq ft only...
you can set a rule, but it will cost you eventually. Your either always oversized or you are too small once in a while.
you put a 200 in and the inspector asked for justification for the 200 vs the 400, you gonna say “ cause it’s “X” number ft sq”?