Well. The flow rate has nothing to do with how much water is going to be siphoned out of the aquarium when the pump shuts down.
You also need to consider the volume of water in the piping. For 2000 GPH, I think you need 2" pipe. If you have 10' of 2" pipe, you will have roughly an extra 1.62 gallons of water in the piping its self. 15' is equal to about 2.43 gallons. This is another variable you need to consider on top of the siphon volume from the aquarium.
I would like to know how it justifies the size sump according to the flow rate.
It can help, but surely not to be soley dependent on.
a MIN. sump of 40 gallons.
There are two standard 40 gallon sump sizes.
Just for an example. A 20 gal sump, is not just a 20 gal sump. There is a big misconception with this. What you really need to do is look at its dimensions ad the "actual" holding volume. Not the rounded off number from the manufacture.
20 Gal Long: 30x12x12 = 18.2
20 Gal Tall: 24x12x16 = 19.4
40 Gal Long :48x12x16 = 38.9 Gallons
40 Gal: 36x18x16 = 43.9 Gallons
When you figure the water level in the sump that it will be when its running, say this is 8" high.
20 Gal Long: 30*12*8 = 12.38 Gallons
20 Gal Tall: 24*12*8 = 9.91 Gallons
40 Gal Long: 48*12*8 = 19.81 Gallons
40 Gal: 36*18*8 = 22.29 Gallons
When you pick out a tank such as a 55 gallon, there is really only one standard size so you don't have much to worry about.
55 Gal. 48x13x20 = 52.7 Gallons.
Now for a real example.
240 Gallon aquarium. 96x24x24 = 237.77 Gallons (not factoring for glass thickness)
1" water level drop in the aquarium would be = 9.91 Gallons
2" x 10' piping = 1.62 Gallons
8" Sump water level when running in a 55 gallon = 21.47 Gallons
All of which adds up to 32.99 Gallons. You have an extra 19.7 Gallons of room which will be lessend when adding lots of bio media.