I used to think we are smarter than dolphins and whales but I'm not of the opinion if they had opposable thumbs, we'd probably be the by-catch of their factory-hunting operations rather than the other way around.
It's quite troubling for me when I think of our ability to ever communicate with ET when we are so unable to do that with cetaceans. Though in our defense, I don't think we spend much resources on the cetacean-communication effort.
Because even putting aside the nuances of muscle and limb structure, they have several orders of magnitude of surface area over the rats. Presumably, this means they have a lot more sensory nerves on their skin and around their bodies which produce inputs that must be processed and responded to. That they are so large means that to some extent, temperature regulation comes automatically which would lessen that burden a bit. But I have to guess that if you stuck a hot poker in its backside you'd still get a kick! That takes some level of processing power to accomplish, only it applies not just to where you've stabbed your hot poker but all over their massive bodies. This is going to drive them to have a larger brain than the rat even if it it's not big enough to make them smarter than the rat by any metric.
Good point that more sensory input because of for example higher surface skin.
But
Body surface goes with the second power and body weight with the third power. An animal twice the lenght, at similar shape has 4/8, has only need for 50% handling of body skin sensorial inputs.
The other thing is that the amount of nerves varies great per square cm over our body. IIRC the difference is big between your fingertips or your buttocks. Factor 10 ?
Our evolution made choices there.
Perhaps part of the explanation is of a very banal nature.
Brain tissue needs really high metabolic resourcing (IRRC our 1,5 kilo brain, ~2% of body weight, consumes 25% or so of our oxygen consumption during rest).
A 10% more effective brain would save 2.5% energy. That does matter in evolution during the ever recurrent famine-starvation periods.
An animal with ten times the weight of us, with for example a brain the size of a human, would consume during rest only 2.5% of total oxygen/energy consumption.
A 10% more effective brain would save only 0.25% energy. A no-issue evolutionary factor.
Slack in bigger animals ?
And out of the blue for dinosaurs.
Our dry weight brain is something 10% (animal) omega-3.
Not that much available in food ! And vegetable omega-3 must be converted in animal omega-3.
Perhaps omega-3 was low in vegetable food in dinosaur period. Perhaps the metabolic pathways were in dinosaurs not that advanced as modern animals.
Who knows ?
Sea fish have always enough omega-3 from plankton. Carnivores have always enough omega-3 because they eat the brains of herbivores. The relatively enormous brains of insects ensured that insect eating birds, avian dinosaurs got enough.
And yes... some Papua tribes, in traditional cannibalism, eat the bodies of war victims, but the brains were for the pregnant and breast-feeding women. A female body metabolism will "borrow" omega-3 from the brain of the mother to grow the brain of the foetus/baby.
=> perhaps the herbivore dinosaurs could not build up bigger brains.
The issue I see is that we know so damned little !
And by lack of that we must try to understand from morphological data, from some eggs for parental care or not, etc.
What you need is also the big library of metabolic pathways that "we" gathered during the evolution.
Much on that is in going now, because we can put rough dates on enzymes currently in animals because we can estimate from the number of (DNA) mutations of that enzyme in various existing organisms how old that enzyme is.
Vit D is, evolutionary seen, for example a very very old metabolite. And no wonder that there are currently estimates that Vit D influences our metabolism in several thousands of ways !
A lot more than that one-dimensional "feature" to prevent rickets.
How "old" are our advanced metabolisms in absorbing and converting omega-3 ? When did the differentation emerge that females can convert twice as effectively as male ? And why was it advantageous for males not to pick up that metabolic improvement ?
And that's still hardware.
Everything to do with the software, the perception-decision features of our brain... how can we find back data on that ?