SASHELP.VTABLE is a view of DICTIONARY.TABLES. The FILESIZE column is being calculated as (NPAGE+1) * BUFSIZE. When comparing to a PROC CONTENTS output from directory-based systems that report FILESIZE, the value presented is different.
For SAS libraries on mainframe, the FILESIZE calculation should be NPAGE * BUFSIZE. However, on the directory-based systems there is more involved with calculating the size of the member. The member contains directory space information along with the contents associated with the member. What is reported from the PROC CONTENTS is accurate for actual used space. What is reported by DICTIONARY.TABLES for size of file is reported greater than the actual, by as much as one (1) BUFSIZE value. The BUFSIZE column of DICTIONARY.TABLES maps to Data Set Page Size from the PROC CONTENTS output.