No one can if you went by this rule. How did you come up with your result? Did you factor this in? If not, how do you know its correct? You don't need to factor in surface area because most media usd in wet drys have a ton of s/a available. Whether its bio bals, bio bale, scrubbies, etc. This is going way over board and is not needed. The ASC is not that precise in the calculations to determin the EXACT PERFECT NOT BETTER NO WORSE sump size. Its absolutly impossible.Unless you are factoring in the type of media and it's surface area, I would pretty much say that you cannot calculate the size of the sump.
Same goes for the ammonia produced. This is not factored in with anyones results. How do yo now that what you told him to use will be sufficient? Infact, you told him to use a 100 gal sump with absolutly no reference to the amount of bio media needed.
So your suggestion "bio tower that sticks out as much as possible" doesn't give him an idea of how high it should stick out. Here you are only refering to height and not the Width and length of the bio tower which can lower the height of the bio tower.
He should have a 120 liter bio compartment for bio media in his sump. He could use less if he went with the something like the Eheim substrate but thats a PITA to work with. That is calculating for a 550 gallon aquarium.
Also you can have the media in the water. This will allow you to have the much more extra media. Canisters work great with submerged media so telling him to not have any media submerged is not correct. I understand where you are comming from when refering to the oxygen but the media will still work great when some is submerged too.