Some developers have in the past used somewhat dubious reasons to validate the units of entitlement (UOE) allocated to Lots; often to those that they wished to retain themselves.
It’s now well accepted, and defensible where Owners at some stage apply to reallocate UOE within their Plan, for those to be based on the range of factors that make up the “market value” of the individual Lots.
It would be a good move on your part to speak with a Registered Valuer about the differentiating factors that may be applied to your proposed development, for you to design the Lots accordingly, and to have that Valuer use those factors to Certify the UOE prior to Registration of the Plan.
Again, a minor difference in the UOE in a two-lot Plan assists to resolve day-to-day issues where Owners might not entirely agree but where a majority “poll vote” will settle them, thus leaving the established procedures in the Act as the means to settle “heavier” issues if goodwill fails.