MacOS 27 is also diffrent in that it does still downloads the data for EU users and removes or hides options in menues to dissable functionality. This means users lose the said space when upgrading to 27.
The "Always verify important details. Siri is an Al that may make mistakes." is the new version of "your mileage may vary".
Also, I get a similar message when using Gemini, OpenAI and Claude.
I own a "Standard iPhone" and an M1 Mac; these numbers track.
Not all of the space used by Apple Intelligence is downloaded model size, which explains the reasonable difference.
I'm not upset, just pointing out TweakTown gave Apple's AI misleading information about Apple's products. You might have 30GB of wasted space on your 128GB drive due to Apple Intelligence features on your Mac (like me).