A:Answer That Sharp answer was hilarious.
What the consumer probably wanted when asking about the 1.2 cu ft capacity, is that the microwave internal cavity is the same size between the 24 and 30 inch models.
I've seen both side-by-side in a store. The only difference is that the 30 inch model has a wider door and filler plate on either side of the microwave to cover the extra 3 inches between the 30 inch cabinet cutout and the 24 inch microwave.
The 30 inch model looks better when stacked with other 30 inch appliances. If on it's own in a cabinet, say in an island, then the 24" model would use less space.