Ecodisc CountDir
Here there is a real example of wasted space due to the larger sector size in LV-DOS. CountDir tells us that the 22 files on the Ecodisc only take up 111,684 bytes, but the sectors they occupy use up almost twice that - 221,184 bytes!
The &18 sector discrepancy is the LV-DOS sector used for the VFS map and root directory, which isn't included in the CountDir count as it isn't "files" as such, but it of course occupied space on the disc.