threshold for size difference
Windows visual diff and merge for files and directories
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christianlist,
grimmdp
PS: as a "cheap" workaround you can add a column type "size difference" and make it sortable
This can already be achieved using existing features.
In the Options window, go to Compare → Folder, set Compare method to Existence, and set Additional comparison condition to:
With this setting, files whose size difference is below the threshold will be treated as identical (see attached screenshots).
As an alternative workaround, although it may be slower, you can use
Tools → Customize Columns…, add Size via Additional Properties, and then enable Size (Diff) as shown in the screenshots. This allows you to sort by size difference and manually ignore small differences.