10HP per PSI of boost is a rough guide not gospel.
Every filled cylinder is not equal, even when at the same pressure.
Hot air contains less oxygen than cold air. A turbo is a compressor, what would happen if you ran your shop compressor at double speed, the air would be hotter and contain less oxygen. Turbo's and superchargers are the same they all have an efficiency map, the island in the middle of the map where it produces the least amount of heat into the charge air. A proper turbo match runs up the maps peak efficiency island, away from the surge and choke lines. To small of a turbo and you over-speed it running it off the map create more heat than you want and can push it to choke where it won't even produce anymore air or power just engine damaging turbine back-pressure. To large of a turbo and you get really annoying on throttle surge, where the compressor is producing too much air and the turbine side can't keep it driven so the air backs up in the compressor and slows the wheel down or stalls it. On throttle surge effects performance, spool-up, and turbo longevity.
Also higher compression engines need less boost to make the same increase in power as ones with lowered compression engines.