This is the issue with looking at brain size (even if compared with body size) as a marker of how intelligent a species is:
Brains use up a lot of resources and, therefore, getting bigger ones is only evolutionarily advantageous to the extent that you are able to feed it. As humans became better able to feed their brains (especially with proteins), the fossil record seems to indicate an evolutionary jump in brain size. This is a "chicken or the egg" story, but the fact remains that bigger brains require more resources.
Second, bigger brains have all sorts of effects on the ability of a mother to provide for a fetus and, perhaps more importantly, give birth to it. One of the reasons it takes humans so long to bring all of their abilities on-line (walking for instance), is because a lot of our brain and body development occurs after birth. Allowing more development to occur in utero would result in an evolutionarily disadvantage for the mother. However, early birth also has the disadvantage of requiring long-term care of an infant. It's an investment to have a child and a lot of human behavior is centered around raising our next generation and cashing in on that investment (current examples include school, marriage, car seats, immunizations, etc.).
Third, the bigger you make a brain, the more connections you need to make and the longer those connections need to be. It seems that the architecture of the brain is actually limited in the size that it can efficiently be (i.e., bigger does not mean smarter because bigger comes with limitations...you probably could build a bridge to England, but it wouldn't be cost effective and it would be much faster to just fly). White matter is responsible for most of the processing that occurs in a brain. Humans have a lot of it. In order to allow the shortest connections to other parts of the brain and to maximize effiency, you need to increase the surface area of the brain (where the white matter is) without increasing volume in the same proportion. This is why our brains have a lot of folds. If you look at a mouse brain, it's very smooth.
Finally, different animals have different specializations. The auditory processing area for bats, for instance, is huge in comparison to other animals. These differences in relative size of the areas of the brain make it next to impossible to compare across species (especially accounting for relative body size). Humans have disproportionately large frontal lobes, even when compared with other apes. Our frontal lobes are where most of our higher order processes occur. One of the reasons your two-year-old does whatever they want (terrible twos) is because the frontal lobes are the last part of the brain to fully develop (aren't you glad that mystery is solved... can't help you with what to do about it
).
That's just my input... but does brain size really have anything to do with treating animals ethically?