I guess I would say somewhat, to a point. Smaller is tougher to maintain due to increased evaporation that may not be managed properly. Smaller portions of contaminants (oil on hands, etc) could have a bigger impact. Things like that. But ya, doing several 50% water changes on a 180 is not what I'd call easier
Balancing chemistry is probably the same in big or small. I've never had 90g as a reef, so not a lot of experience with small tanks, but I think there are probably as many pros and cons on both sides. Smaller is easier to manage financially I'm sure!