All of the usual guides are extremely flawed. Most fish have three dimensions, not one, so focussing only on one will inevitably lead to problems. The surface area of the tank guide assumes that the surface area is the only way to aerate and that is the limiting factor of the tank, both not true. The biggest limiting factor in almost all tanks is water quality. If you can keep the water quality up you are not overstocked. In extremes you can keep the water quality up and still have the fish overcrowded, but this would require an extremely aggressive water change schedule. Basically if the nitrate concentration is under 20ppm, the water is visibly clear, there is not ammonia or nitrite, and the fish have enough room to carry out natural behavior you are fine. There are so many things involved that trying to oversimplify it with a basic equation is blinding yourself to the tank's whole system.