Many factors and personal preference, style of riding and fitness come into it also.
My 2p, I run a 34t on 26″ bikes and 32t on 27.5. Feels roughly the same in the same gears. Different types of bikes, geometry and weights and all are about the right range and gearing for what I use them for. I don’t feel I’m missing a gear riding them.
Got friends who struggle on the same stuff with those sizes and have gone a size smaller, or gone for dinner plate sized rear cogs. Some who ride the same as me no problem. Others who are more into speed on flat and are on 34t on 29ers.