You can't over skim your tank. I run a 6 foot aqua medic t5000 dual on a 165 gallon well stocked tank. Its rated around 1200 gallons. Only issue I have is not having any issues, it just works, the top of the skimmer always has a baseball sized ball of foam and as soon as i start feeding it starts skimming immediately. Short cheap skimmers might suffer if you get one with too wide of a neck from your bio load, but a good skimmer won't have this problem.
While it is true that you cant over skim your tank, the issue with an oversized skimmer is that in many cases, it won't skim consistently. Skimmers such as the Bubble Kings have very large diameter necks on their larger skimmers. If you choose too large of a skimmer for your bio load, you have to adjust them to skim very wet to get decent output.
Once they exhaust the nutrient level which will happen very quickly as they are very efficient, their ability to skim (even wet) will be compromised forcing you to adjust them further. Then the issue is that the skimmer will overflow from time to time as a result of being right on the ragged edge of wet adjustment. The end result is that in many cases, you will end up finding yourself adjusting an oversized skimmer more frequently and be prone to overflows.
As was noted earlier in this thread, many skimmers are over rated which is where the 2X theory comes into play. On the other hand, high end skimmers like the BK's are rated very conservatively and as such will not perform very consistently in low bio load (relative to the skimmers rated output) systems.
This isn't as much of an issue with less expensive skimmers that utilize a narrow neck design however with the high end skimmers with larger diameter necks, this become more of an issue.
That said, if you are going with a high end skimmer such as a BK or Deltec, it is wise to follow the manufacturers suggest tank size rating and don't over size your skimmer if you want it to skim like it is designed. I have an Alpha 300 on my tank and it skims like a well tuned machine but it is also properly sized for my bio load. I know of other that have used the same skimmer on much smaller systems/loads and not have as consistent of results. This was no fault of the skimmer, but rather the fact that there was not enough bio load to get a proper foam head going without having to adjust it too wet.