That's because Ars didn't do proper investigation into how storage is computed. One UI reports storage conversion losses associated with representing 1,024 bytes per KB as 1,000 bytes per KB. For example, a device advertised with 512 GB of storage actually has closer to 476 GB (GiB) of usable space. Likewise, a 128 GB model has approximately 119 GB of storage, with 256 GB yielding 238 GB of space.
Basically, higher the storage size, more the inaccuracies and more number of ghost storage will appear in system. It does this because [Android basically computes](https://twitter.com/MishaalRahman/status/1622706823940698114...) all files 'f' and empty size 'e' separately and finds the difference of given total size and (f+e) and assigns that to system.
https://twitter.com/Golden_Reviewer/status/16228515345634713...
https://www.notebookcheck.net/One-UI-5-1-bloatware-is-not-co...