No, I mean small, because I'm talking about the quality of the approximation not the way to maximise delta-v.
If you have 1 gram of fuel and a 1 ton payload and that fuel has 1e6 seconds of Isp, you can accelerate the ship for 1 second at 9.8m/s/s.
If you have 1 ton of fuel and a 1 gram payload and the same fuel and burn at 1 gram/second, the first second is mostly spent accelerating the fuel, which means you're no longer able to just approximate the Isp as "seconds at 1g" in a nice linear fashion — it starts off at 1 gee in this example, but ends up at 10^6 gee in the last moment, a million seconds later.
If you have 1 gram of fuel and a 1 ton payload and that fuel has 1e6 seconds of Isp, you can accelerate the ship for 1 second at 9.8m/s/s.
If you have 1 ton of fuel and a 1 gram payload and the same fuel and burn at 1 gram/second, the first second is mostly spent accelerating the fuel, which means you're no longer able to just approximate the Isp as "seconds at 1g" in a nice linear fashion — it starts off at 1 gee in this example, but ends up at 10^6 gee in the last moment, a million seconds later.