I disagree. The quote you mention is immediately after a sentence about the increases in the size of the target. The complete relevant text from ArM5 p.113 is:
However, the size of the target does make a difference to the level of the spell, with the sole exception of Intellego magic. Every Form has a base size for Individual targets, and targets of that size or less can be affected by a spell of the basic level. Adding one magnitude (five levels) to the spell multiplies the maximum size of its target by ten. This depends on the mass of the target, so a
five level boost to a Corpus spell would allow the magus to affect a giant up to fifteen
feet tall, not sixty feet tall.
The relevant factor for a spell is size, not mass. Mass only comes into it when you are boosting the size of the target, as a way to specify that 10 times is not for a single dimention (height in the example), but for all three, thus mass for a solid.
Let's take a look at the base individuals for each Form:
- Animal: An animal of Size +1 or lower. HoH:MC p.39 let us know that birds are 1 Size point bigger than their weight would suggest. This doesn't mean that a base individual could be a Size +2 bird because its mass is lower.
- Aquam: Use a volume of different liquids (water, natural liquids, processed liquids, corrosive and dangerous liquids) and poinsons which are a single dose no matter its volume.
- Auram: A single phenomenon, most of which have little mass (cloud, wind, bolt of lightning), although they have a defined volume (equivalent to a Boundary).
- Corpus: An individual of Size +1 or lower.
- Herbam: A plant roughly one pace is each direction. I have often seen people say that this means a T:Ind Creo spell can conjure a mass equal to a cubic pace of solid wood, but to me that is abuse plain and simple. A plant of that size may weight about 20 pounds. Many magnitudes from the several tons that one cubic pace of wood weights. And that base individual should be in a naturally occuring shape (a living plant, a fallen branch, etc.) because you otherwise need to add a magnitude for plant product (cut timber).
- Ignem: A large campfire or the fire of the hearth of a great hall. Again, fire has little mass, so this seems based on volume, perhaps a bit larger than 1 cubic pace.
- Imaginem: The equivalent of a human being (size for an image, volume for noise). No mass involved again.
- Mentem: Minds do not have size.
- Terram: Described as a volume of various stuff (sand/dirt/mud/clay, stone, base metals, precious metals, gemstones).
What I see emerging from that picture is that, for those Forms where base individual is relevant, it is based on volume. Sure, for solid objects that often mean a corresponding mass, but only indirectly.
A tower is a discrete object made of stone. A base individual-sized tower would be about 1 cubic pace in size. That is why Conjuring the Mystic Tower has 4 magnitudes added for 10,000 increase of size (its actual volume is about 2,500 cubic paces).
If the increase in size of a base individual was based on mass alone, the spell would need only 3 added magnitudes, as certainly more than 60% of the tower is empty space.
Yes, the spell's design is sub-optimal and the tower could have been about 4 times the volume. Such as a square tower 45 feet by 45 feet, 100 feet high with a foundation 30 deep. But Conjuring the Mystic Tower is a legacy spell, so my guess is that the 5th edition designers preferred to keep the dimensions of the tower the same as in previous editions. It's easy to say that the magus who originally designed it used a different set of constraints and desires when the spell was first invented.