Splitting Large Tasks is not a Mathematical Process
Here’s an anecdote for you: Imagine a dev team that performs task estimates expressed in “story points”, Agile style, and encounters a large estimate. Large, in this team, means “13 or more.” Then in one of these sessions, a specific task initially received an estimation of 13 story points. This marks the team’s threshold for considering the division of tasks into more manageable pieces by convention.