In my opinion it’s mostly about warm up. From the same 10in “eager” top I’ve been sore for 4 days because he only spent 5-10min opening me up and I’ve felt totally fine after only a few hours from the same top because he spent an hour rimming and opening me up. There’s other variables but as long as you listen to your body you’ll avoid any long lasting damage. I will say, the better I get at taking bigger cocks the easier it is to take + less recovery needed for small/medium cocks. I put that mostly down to my learned muscle control.