Buffer size matters when freezing in one respect:
SONAR processes audio using that "chunk" size when freezing/bouncing/exporting. In the vast majority of cases, it doesn't matter what that size is. But there are some plugins that have issues with offline processing in very small chunks. If there
is a problem, it's usually pretty catastrophic and hard to miss - like the bounce fails or the audio sounds really distorted after freezing. In that case you can just increase your buffer size and try again.
Or... you can set BounceBufSizeMsec in AUD.INI to some non-zero value and SONAR will use this value for all offline rendering. When I first ran into a problem, just setting it to 4ms when my ASIO buffer was at 2ms allowed the synth (Rapture IIRC) to bounce properly. After reading in another thread that larger sizes could improve processing speed, I raised it to 20, and it's been there ever since.
The only caveat is that Bitbridge has an issue whereby it will add an empty buffer of audio to the rendered file, causing the audio to be delayed by that amount on playback. So with Bitbridged synth, you want to bounce with the smallest possible buffer size. Or use JBridge, which doesn't have this issue.
Again, though, none of this should be an issue unless you see/hear a problem with a particular plugin.