Its about surface area, because thats where the oxygen transfer takes place. Filtration aside, oxygen consumption should be addressed.
Tropical marine species require 48 sq" per inch of body length; cold water freshwater fishes require 30 sq"; and tropical freshwater fish require 12 sq". Measure length times width and BAM! Square inches. Now, determine fish length in inches and divide surface area by fish length and BAM! How many inches of fish can you have?
Good Luck.