It's only irrelevant if you're not concerned about burning the extra wood.
It's very relevant on the many mild days of the year above 40 deg F when you only need a little heat. To achieve the 40 kw rating, it has to burn faster at a hotter flue temp, losing heat up the stack. If the 40 had turndown capacity, it could burn slower and the larger steel would have more heat transfer, but that's not what is proposed. With no turndown, it will burn as intended at double the 20's rate regardless of demand. The big efficiency gainer is in keeping the boiler off when it is not needed. The 40 would be burning into excess a lot if the 20 will also do the job. Efficiency is less, especially at part load, and I am not convinced it is more convenient. My boiler is turned down as much as possible and I can only load half way on a cold start or two or three splits on a coal bed with the boiler hot.
My primary concern in putting my system together was burning less wood if wood became difficult to obtain. I can routinely make 80 gallons of DHW from a cold start with a measured 2 gallon bucket of twigs and branches.
If the 20 kw boiler will meet the instantaneous demand as expected year round, it is obvious the 20 kw will do the same work as the 40 kw, only requiring longer burn times. During the times the 40 kw is not needed, which is many, the 20 kw is also not needed, or needed less.
The only advantage to the 40 kw as stated is cold start performance, bringing up a cold house and cold storage, which can be addressed in the plumbing by prioritizing the house load before storage. A lot depends on the user's routine and if they can make two fires a day in cold weather or cannot attend to the boiler, repeatedly bringing up house and storage from cool.