BTUs vs Square Feet

I'm sorry if this is the wrong place for this, but this seems like a place where knowledgeable people can clarify something for me.

I'm in the market for a window or portable AC and am doing my research. I've looked into explanations of BTUs and whatnot, but I'm confused by units having varying square footage recommendations.

For example, i came across a 10,000 BTU that is recommended for 500 sq ft, but nearly all 12,000 units are recommended for around 400 sq ft. Is the 10,000 just being falsely advertised? Or is there that much variation in cooling ability compared to BTUs?

Thank you

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