I've puzzled over it for a long time .....
logically ........
the movement of the brake pads, thus the displacement of the slave cylinders, thus the displacement of the master cylinder, and thus the displacement of the vacuum side of the booster, for a single application of the brakes is independent of the size of the wheels ........
but then logic rarely applies to ADR (Australian Design Rules).
Adding a bit more logic .....
Since testing with larger than original wheels seems to indicate a larger vacuum tank is required then either the vehicle is being tested against requirements it wasn't originally tested against and therefore would not have passed with standard wheel size or it never complied with ADR in the first place.
Alternative logic may suggest that one has to push the pedal just that little bit further with big wheels to achieve the braking g-force required by ADR which requires a tad greater displacement of the booster and thus exhausts the vacuum with fewer pedal presses.
I believe the other recommended change is to adjust the front/rear proportioning valve.
All very bizarre to me as I used to have a Toyota Coaster (small bus) which frequently sounded its low vacuum alarm on steep descents needing a few braking cycles and occasional stops as the exhaust brake wasn't anywhere near as good as the Canter - I was surprised the first time it happened. Never heard an alarm off the Canter, either before or after big wheels. I have a bit of difficulty reconciling the performance of the Coaster and the Canter with the ADR which I've never read.
In China the big trucks don't have exhaust brakes, they have large tanks of water for spraying on brake drums and wheels. The water on the road indicates a slow moving truck around the corner .......
To answer the original question ... in the last 100,000 km I've adjusted the brakes twice, they are hardly worn as I rely heavily on the exhaust brake.
Rhetorically. Maybe if I'd adjusted the brakes before the brake test with big wheels the extra vacuum tank wouldn't have been required.
Finally ... I hate drum brakes.