Yeah, I guess. You didn’t mention that a blue pill (for instance) is cheaper and faster (for most things) than an atmega644 board, and that the bigger bootloaders do a lot more (usb, in particular.). And usually that extra ram helps more than faster flash consumption hurts.
And esp32 has varying memory scheme that usually give you two copies of the app (for ota upgrade) and somefilesystem. Other layout is possible...
Unfortunatly I do not think that the amount (%) of memory used by a minimal sketch tells us much.
Its what happens to a program that is say at 90% of an ATmega when its moved across to 32bit, how much % do those paltforms then have for the same application ?