The filter in the larger tank will have far more bacteria in a much larger filter. Each will be able to deal with the ammonia produced by an appropriate number of fish when they are done cycling and both will take about the same time to cycle. We deal with concentrations, not amounts, because the biological system that we are dealing with has no idea how big the tank is, it only knows the concentration of available ammonia or nitrites for growth. Concentrations of over 8 ppm do not kill off all the bacteria but concentrations anywhere near that high encourage the wrong bacteria to develop. You will be growing nitrobacter instead of nitrospira if I am remembering the names right.
