Those are material properties and thus, in theory, they are the same value regardless of the volume of the samples measured. However, in practice, some internal defects may exists and these defect will, to some extent, influence the measured value by the difference in cross-sectional areas. For example, if you measure the storage modulus of exactly the same dimension samples, the values of two different specimens may still be different due to the shape factor difference. If one sample is near perfect and the other one might contain internal, undetected cracks or voids, the apparent cross-sectional area used to calculate the modulus may be the same but the true cross-sectional areas are different. Thus, the measured storage moduli of those samples are slightly different. The same is true for loss moduli. This is the reason why tan delta value is sometimes used to study Tg since tan delta is the ratio of the loss modulus against the storage modulus and thus eliminates the shape factor contribution, leading to a better baseline and sharper peak to determine the temperature.