With more bits, then SUB is going to be more and more expensive to fit in the same number of clocks as XOR. So with an 8-bit CPU like Z80, it probably makes design sense to have XOR and SUB both take one cycle. But if for instance a CPU uses 128-bit registers, then the propagate-and-carry logic for ADD/SUB might take way much longer than XOR that the designers might not try to fit ADD/SUB into the same single clock cycle as XOR, and so might instead do multi-cycle pipelined ADD/SUB.

A real-world CPU example is the Cray-1, where S-Register Scalar Operations (64-bit) take 3 cycles for ADD/SUB but still only 1 cycle for XOR. [1]

[1] https://ed-thelen.org/comp-hist/CRAY-1-HardRefMan/CRAY-1-HRM...