Overview
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. 
Top 30 ranks, by rooms in descending order ( rank and segment full dataset - 62 items )
More..
My other lists on Cruise Ships
Largest | Widest | Tallest | Longest Cruise Ships
Builders who created these sea-dominating engineering marvels
Different classes of cruise ships and different cruise lines
Cruise ships with the most state rooms and the largest passenger capacities
The largest cruise lines by passenger count | market share by revenue
Recommended Comparison
Titanic of 1912 vs Symphony of the Seas of 2020