Yes, I am aware of this, but again, the variation is really in the object distance.
But you were earlier unable to see retrovox's main point that subject size will affect the focal length or shooting distance used and thus is related to the DOF indirectly.
I think you have missed the salient point.
If the subject is bigger, you have no choice but to stand further or use a shorter focal length and this affects DOF.
It's better to illustrate with an e.g.
Shooting a small round ball which is 2cm in radius or 4cm in diameter.
If you use a 4/3 camera with 50mm lens and you want the whole of this small ball to be within the frame.
For simplicity, 4/3 sensor size is assumed to be 18mm x 13.5mm (although I know it's 17.3mm x 13mm).
So you can stand at about (lens to subject distance):
40mm/13.5mm x 50mm = 148mm or 14.8cm away. (At this distance, the 40mm diameter ball's image on the sensor will be 13.5mm in diameter and can fit into the 18mm x 13.5mm 4/3 system sensor).
At F/2, DOF = 0.03cm or 0.3mm ====> very shallow.
Alternatively, you use 100mm instead of 50mm but now need to stand at :
40mm/13.5mm x 100mm = 296mm or 29.6cm away. (At this new distance, the 40mm diameter ball's image will again be 13.5mm on the image sensor but this time with a 100mm lens instead of 50mm).
DOF of F/2, 100mm from 29.6cm away = 0.03cm or 0.3mm again. (i.e. same as earlier with 50mm lens).
In fact, you will end up with the same DOF regardless of focal lengths or shooting distance if you want to maintain the same subject size on the image sensor. This is because the DOF effect resulting from the variation of focal lengths will be exactly offset by the DOF effect from a necessary change in shooting distance. So practically, the key is to DOF is only the aperture.
Now if the subject is now a 1m tall half body and you want to have it in portrait framing with your 50mm, you would need to stand about :
1000mm/18mm x 50mm = 2.78m or 2780mm away
At F/2, DOF = 18.2cm or 182mm (vs earlier 0.03cm or 0.3mm DOF).
(Again if you were to use 100mm instead of 50mm, you would need to stand at 5.6m (i.e. double the original distance) and the DOF will still be 18.2cm.
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Now, the implication of the above is that it is actually the composition which determines the DOF and composition is very closely related to subject size.
With a bigger subject, you have to either a) if you use the same focal length, stand further or b) if you stand at the same distance, use a shorter focal length.
In any case, for bigger subject, you won't be able to achieve the kind of shallow DOF achievable with small subjects as the combination of focal length and shooting distance necessary for bigger subject will mean a greater DOF.
So the salient point is : The bigger the subject is, the more DOF because of the above.
(if you shoot a 70-storey building which is about 210m tall and you use 50mm, you would need to stand : 210,000mm/18mm x 50mm = 583m away. Even if you use F/1, your DOF is still infinite. Compare this to the shallow DOF shooting a small 4cm diameter ball and you will see why subject size very much determines the DOF.).
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Compare the DOF on the full frame for the 1m half body subject and a 50mm lens. You would need to stand at about :
1000mm/36mm x 50mm = 1.39m or 139cm
At F/2, DOF (full frame) = 8.95cm or 89.5mm (vs 18.2cm on 4/3).
To achieve this kind of shallow DOF with a 50mm lens on the 4/3 system, you would need a F/1 lens. In fact, the DOF of 50mm at F/2 50mm on 4/3 system is equal to the DOF of 50mm at F/4 on the full frame.
Basically, the smaller the image sensor, the bigger the aperture is required for shallower DOF. Bigger aperture means more costly.