You are now getting into the efficiency of the coil. Some coils are less efficient than others so they need a larger BTU input to heat the water, but you get tremendous outlet stack temperatures due to the excess waste heat.
Case in point are the European coils, they are much smaller than their North American counterparts but provide equivalent output temperatures for much lower BTU inputs.
Like any rule of thumb it should be used as a basis/guide to determine what you want. The proof is in the performance so test the units and try and give them identical conditions of atmosphere, temperature of inlet water, humidity, altitude, barometric pressure etcetera. All affect the outcome; some more than others.
Test drive a unit if you need more information. Any good local professional pressure washer dealer will help you there. Also higher BTU's usually equate to cost but more is not necessarily better in this case.
Hope this helps? Cheers.