Unit entitlement is determined at the time of registration of the scheme, by reference to value, as distinct from size. So you may have two lots the same size, one with a view, so the one with the view is worth more and therefore has a greater entitlement.
Note this is the general rule, some developers can be a bit naughty when they allocate entitlements.
There are lots of cases on reallocation of lot entitlements, the starting point being whether the allocation was unreasonable at the time of registration. If not, the Tribunal won’t make an order for reallocation.
Refer section 183 of the Act:
https://www.austlii.edu.au/au/legis/nsw/consol_act/ssma1996242/s183.html
In your case the lots have changed after registration, which may or may not materially affect the value. Perhaps when the owners sought approval a condition of the approval should have been that the owners agree to a reallocation. That doesn’t stop you putting up a resolution to do that now, but those owners may not agree.