a sump serves two purposes:
1) to have a location for equipement such as skimmers and heaters so that they don't have to be in your display. And this is also a good place to put in a fuge.
2) to increase your total water volume. The more water you have in your system, the more stable your system will be so that is why everyone will tell you "bigger is better" and they are absolutely correct. So in my opinion the best tank to sump ratio would be 1:10000000000000
I have a 20 gal sump for my 30g tank. I would have bigger but that's all that will fit under my stand. After I move and upgrade to a bigger tank, I'll probably have a huge sump (larger than the tank) in the basement.