Part of Cell internal resistance and Cell size tradeoff.
Cell capacity and internal resistance are roughly inversely proportional to each other (putting aside the fact that there is also a Energy density—power density tradeoff in batteries which is orthogonal to this relationship) which simply reflects Pouillet's law, $R = \rho \frac{\ell}{A}$:
Since The proportion of cell energy lost to Joule heating is roughly IR/V, scaling the cell size doesn't affect the energy efficiency of cells: it would remain equal to $k/V_{avg}$, where $k$ is some factor that depends on the electrode thickness, electrode particle sizes, amount of electrolyte, and other factors like this, and $V_{avg}$ is the average terminal voltage of the cell over the course of charge or discharge which depends mainly on the cell chemistry and indirectly (via Cell diffusion voltage) on the charging or discharging current.
Energy Density of Cylindrical Li-Ion Cells: A Comparison of Commercial 18650 to the 21700 Cells (2018)