You know what, I think there is truth to this. I’ve been experimenting with HEIF Max on my 16 Pro, and find that the only additional details comes through on 24mm, and hardly noticeably on 28mm. I am also finding however, that the images look more washed out/not exposed properly in bright areas. I am finding the 24MP images to generally look better and not enough dynamic range in the HEIF file to pull back the highlights.
I’m still experimenting to figure out the ideal situation to use HEIF Max, but honestly even then, can’t imagine it being better in anything but 24mm.