Both the heating requirement and the hot water requirement have to be taken into account when sizing a boiler.Boiler sizing tools, heatloss tables or mears calculators are about as useful for combi's, as french doors on a submarine.
If you have a heat-only boiler the heating requirement is the main factor. You just add 2kw or 3kw for the cylinder and select the appropriate cylinder size for the number of baths and showers.
If you have a combi the main criteria is the hot water requirement and the flow rate. Installing a 40kw boiler when the flow rate is only 5 l/s is a waste of money.
The problem comes when the mains has the necessary flow to feed a 40kw boiler but the heating requirement is very low, say 10kw. If you buy a WB 42CDi you will easily meet the HW requirement. But the CH requirement is a different matter. The 42CDi modulates between 9.4kW and 30kW. That means the boiler will be on the lower limit of modulation when the temperature is lowest. As the weather improves and heat requirement decreases, the boiler will no be able to modulate any lower. So it reverts to on/off mode and the efficiency drops.
There is a danger that, even in the cold weather, the boiler will run in on/off mode, as has happened with others on this site with a boiler which was considerably oversized for the heating requirement.