I've looked at all the inverse problem programs based on potential.
In tikhonov-inverse.srn5, Tikhonov svd-inverse.srn5, tsvd-inverse.srn5, greensite-inverse-isotropy method.srn5, the dimension of the forward solution matrix is 771 * 128.
In WBPR.srn5, the dimension of forward solution matrix is 300 * 257.
In spline-inverse.srn5, the dimension of the forward solution matrix is 114 * 350.
In the inverse problem solving networks of scirun software, the forward matrix is the mapping from epicardium to body surface or body surface sensor?
When I plot the field data of 771, it's a trunk with evenly distributed nodes. I think it's a trunk.

I plot the field data of 300. The nodes are unevenly distributed. I think it should be the sensor array.

However, this is my guess. I'm not sure, and I don't know why it's set like this. I'm curious why it's different.