What kind of diet does the bigger fish eat? How about the smaller fish? What about body shape, are they similarly shaped or is one fish stout while the other trim and flat? Are they diurnal or nocturnal? Are we comparing bottom dwellers to other bottom dwellers or are we comparing them to top dwellers? Are the fish all active species (or similar metabolism / activity level)? Are your water parameters and tank set-up ideal for both the big fish and the little fish or is it ideal for one, but maybe slightly sub-optimal for the other?
Those are some of the questions to consider before attempting to come up with an answer for a comparison like this. That's why any rule of thumb on this topic is going to be about as accurate as the watts per gallon rule for lights (which is only accurate for a very specific set of circumstances).
That being said.....
At a 1 to 10 ratio of "size", I really can't think of any situations where there'd be less than a 3:1 conversion (i.e. 3 small fish with similar bio load to 1 large fish). So 3:1, while perhaps a conservative estimate, is the highest I'd go with, particularly if keeping our fish healthy and not stressing the biological filtration are the top priorities. Besides, in most cases, you can just start with replacing 1 big fish with 3 smaller ones, and then later on if you're certain the tank can handle it, add one or two more at a time.
Yes, I put "size" in quotes. Mostly to emphasize that I'm not considering size solely as body length, but more in terms of volume and/or mass.