State rooms in cruise ships generally refer to passenger cabins or rooms. So, this ranking looks at the cruise ships with the most number of state rooms and usually it correlates with the ship tonnage and number of crew naturally.
Most of the numbers are based on figures reported in various Wikipedia pages. So, it's as broad and useful a dataset as I can compile, attributed to Wikipedia. May you find something useful here.
My other lists on Cruise Ships
Recommended ComparisonTitanic of 1912 vs Symphony of the Seas of 2020