Tears of the Kingdom made a deliberate choice to use a very simple art style.
The cartoony art style means textures are mostly solid colors, and therefore can be incredibly low resolution. The environment can also be more smooth since it doesn’t need thousands of tiny rocks scattered about. There’s relatively few enemies, and when they “evolve,” it’s mostly just a texture swap. The game has 3 areas, but only one “real,” area, with the sky being mostly empty space and the abyss is very low detail with a lot of repeating assets, it just makes creative use of darkness to hide it.
Most of a game’s size is textures and models, so low-res textures and models combined with a lot of re-use and some procedural content such as roads/decals and you can make a game really small.
GTAV on the other hand probably blows TOTK’s file size on unique building models alone. Add on top of that a very detailed terrain map with high frequency detail (high frequency detail needs a high resolution image to store it), tons of models with detailed textures, more advanced side quests, custom audio dialog for every single side quest, etc. and it starts to become really clear how it can be 100gb+.
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