I may be wrong, bit if one is using a highly dilute one-shot developer (HC-110 (B), Rodinal 1:50, Xtol 1:3, etc.) there may be some differences due to developer exhaustion.(posted 8400 days ago)It also depends on how much developer is put into the tank. For example, if you put one reel into a tank that holds two reels, and fill to tank up to the top with developer, then there is likely to be much less difference (if any) between the 120 and 220. But if you put two 220 reels into a two reel tank, using a highly dilute developer, there might be some difference in the development of the negatives compared to two 120 reels. The differences may be in negative density and/or “edge effect.”
That is why is it is usually recommended that photographers conduct their own development testing to determine times for their particular set-up.