Not entirely accurate.
Much smaller enemies were susceptible to spin strat precisely due to what I described - T9's boss and its golems (pre-meteor absorption), The general's might & Time, etc (Especially the last two, which have barely larger than player hitboxes.). The giant enemies could be suscepted to it easier due to the sweet spot being much more lenient, but any enemy who used a targetted TB or cleave was susceptible to it as well. Even time based fights are susceptible to spin strating too. Fights like A6S, A8S, etc were susceptible to spin strats despite having several scripts based on timers. Any boss that queued a TB or cleave that forces them to rotate to face the tank was susceptible to spin strat, regardless of size, since enemies in this game are coded to only have one ability queue'd at a time unless special mechanics forced them out. (Like how Nidhogg's script is forced to make him jump straight to final phase if his HP ever reaches 1) Even A3S, a fight completely based on timing, could be spin stratted. (Though he does have a 30% forced phase transition which is only possible nowadays due to unsyincing.)
You can also see how they've since designed TB's to not require a directional facing, or give the boss instant turning on TB's and cleaves since SB.
delta 1 - summoned thunder down on Target.
delta 2 - orb shot from his eye directly to Target.
delta 3 - Instant turn towards tank
delta 4 - See delta 1.
Sigma 1 - Boss was off arena, so irrelevant.
Sigma 2: boss didn't rotate.
Sigma 3 - boss instantly turns to face tank
Sigma 4 - Tb rains from above Target
Alpha 1 - Instant turn to target
Alpha 2 - Instant turn
Alpha 3 - Attack rained down on target
Alpha 4 - Attack instantly spawned on target In two of them. Target Analysis caused it to instant rotate towards tank.
Even in SHB, Innocence & Titania either instantly rotate to face target (Titania) Or the attack strikes down from above (Innocence.) E1S instantly faces tank, E2S hits tanks regardless of location, E3S boss is off arena, and E4S boss instant turns to tank. Contrast Most pre SB bosses which actually spend time rotating to face their target to intiiate their attacks, causing them to get 'stuck' attempting to use their queue'd cleave/ TB that requires them to be facing their target that they can't catch up to.
Source: I had a friend who loved to spin strat pretty much any old fight he could just to show off. The only difference size played was how lenient the 'circle distance' was.