It's not really about tank size, depends on what you want the UV to do.
If you want to control plantonic algae, a lower wattage may be all that is needed.
If you are interested in Parasite control its more about detention time in front of the light, so flow is also very important.
And wattage depends on whatever parasite you are looking to scramble the DNA of.
A simple organism like a bacteria may require a low wattage, and short detention time,
whereas a more complex organism such as Lernaea may require quite a bit of time (slower flow rate) under strong UV..
Then again, UV is only effective against those organisms that are sucked into the tube.
Certain parasites that are spread by fish to fish contact, are mostly immune.
Or parasites that quckly fall ito the substrate, and reattach to a random fish as it passes by, may avoid being sucked past the light altogether