That is an excellent observation, and one you may have to test for me (I am only in possession of MV not MZ). Allow me to explain:
That bit of code is to alter the Side-View Battler placement for Time Elements characters (the code that alters the Map Scene sprites is further down and does utilize $gameMap.tileHeight()). That being said, I don't actually know if changing the game's tile size also changes the Battler placement. If it does, let me know, as I'll have to make that a parameter users can input in the plug-in menu, as I don't believe the Battle Scene can access $gameMap (but, if it can, then I will certainly add it in).