I'm not sure the wheel size makes any difference either, on consideration, unless it just naturally makes you ride faster.
/EDIT -- I proved myself wrong. I always like that. See below.
For any given speed, you have pretty much the same kinetic energy to scrub off on a 29er or a 26er. Let's call that K.
Let's say that you apply a constant braking force F, measured at the tyre contact point, tangent to the wheel, to bring the bike to a stop, ie reduce its kinetic energy to zero. It takes distance D to stop the bike.
Then FxD = K, for both bikes.
Suppose the bike has a rotor of circumference C and the calipers result in a force F' measured along the tangent of the rotor. Since the work done here must be the same as the work done scrubbing off the kinetic energy of the bike...
F'xCxN = K
Where N is the number of revolutions of the wheel it take to stop.
For a 29er, N=D/29
For a 26er, N=D/26
(this is measured in some weird unit I just made up which involves pi, but it makes no difference in the end as the units cancel)
Okay, so let's plug it all in. The 26er has a rotor of circumference C, and the 29er has a rotor of circumference C'
So, to stop the same bike in the same distance...
F'xCxD/26 = F'xC'xD/29
Dividing by F'xD we get
C/26 = C'/29
in other words
C' = 29/26xC = 1.11 x C
The circumference C is obviously just 2xpiXR where R is the radius of the rotor.
So to stop the same bike in the same distance you need an 11% bigger rotor on the 29er wheel.
Which would be a 178mm rotor. Add in the extra weight of the 29er and the 185mm rotor looks right to me.
QED I think.