As far as height above the ground, I doubt that there is any significant difference between a rider on a Coker, a 26", or even a 16" in terms of average ambient wind speed. The difference in height is probably less than 20% of the height of the rider for most riders and crank combinations. This is easy to see when you consider that ground topography, especially ground cover like bushes and trees, has a more significant effect on ground wind speed than weather systems, etc. Compared to the size (height and windage) of these objects, raising myself up 10" or so makes no difference as far as the wind I experience. Taking the turbulence of ground air movement into account eliminates that small of a difference completely.
As far as height above the ground, I doubt that there is any significant leverage difference between that of those wheels either, for the same reason: the difference in height above the ground compared to the overall height of the rider/cycle is not that much.
At uni speeds, I doubt also that there is much effect of the size of the Coker wheel in terms of “wind drag”; that is, the air resistance to forward motion induced by the frontal area of the wheel and the motion through the air of the spokes. At speeds above, say about 14 mph, perhaps there is some spoke drag. Compared to the drag caused by the rider’s frontal area, however, these things are negligible at any Coker speed.
I imagine that the most significant wind effects that the Coker and other larger wheels experience (more than other, smaller unis) would be the vertically-aligned twisting motions and sideways linear pressure caused by side winds, especially gusts. 1) The sideways area (windage) of the larger wheels is significant compared to that of the rider, and 2) the moment arm of the larger wheel about the vertical axis is significantly larger. Think of the vast difference in force required for riding with 170mm cranks as opposed to 150mm cranks; the difference in moment arm for a Coker vs a 20’ or 24" is more significant than that. The forces produced by these wind effects induce control issues for the rider that make efficiency go down. The rider has to work harder to counteract the forces to stay on course, and travels a longer distance because his/her travel line is less efficient. This is one case where a geared-up uni with a smaller actual wheel, but equally-sized effective wheel, may have an advantage.
For headwinds or tailwinds, it seems as though they would be slightly more significant control-wise for a larger actual wheel. Although the force on the rider/cycle would be essentially the same as the force on the rider/cycle of a 20", the momentum of the larger wheel means that the falling-forward or -backward torque for a given relative speed of headwind or tailwind would be more significant for the larger wheel. In essence, the momentum of the larger wheel keeps the wheel anchored at speed while the head/tailwind pushes the rider backward/forward. This is not true for the 20"er because the wheel has no significant momentum. Although the head/tailwind pushes as hard on the 20"er, the wheel doesn’t want to keep going it’s own way nearly as hard. There are two aspects of this momentum: rotational inertia and translational inertia. The translational inertia (the inertia of the wheel going forward without considering its rotation) is obviously much higher for the Coker, assuming the same horizontal velocity, because the wheel is heavier (has more mass). The rotational inertia difference isn’t clear to me because, although the Coker wheel has a larger diameter, the smaller wheel is rotating faster for a given ground speed. Since inertia is essentially mass times velocity, the faster rotation of the smaller wheel may make up for its lower rotational mass. We’d have to look at the equations to be clear.
Noel - when you said "But the higher the rider is the greater the influence of the wind due to their higher moment of inertia. " you meant to say that the influence of the wind would be greater because the moment arm would be greater - that is, the same force is applied farther away from the pivot. To say “lower moment of inertia” would be incorrect because making the rider/cycle longer would actually increase its angular inertia. But here you are talking about the force (the wind), not the inertial properties of the rider/cycle.