Imagineering was able to do a very good job to make the scale of objects on Splash (Specifically towards the top of CPH) give the structure a sense of height (Even though it wasn't tall). This was accomplished by using carefully considered decorative elements and the crafting of the faux rock face which made the eye focus on the stump creating a sense of height.
The forced perspective illusion in Main Street, as an example, has the second floor windows and facades be smaller than normal, giving an illusion of height. The castle does the same thing with each 'floor' being smaller and smaller.
It seems to me that WDI wanted people to look at SM from the point of view of a small critter, which is why the thorns are super-sized. So, that's a trick that works. Although... people's experience with thorn bushes vary. A thorn is not a regular measure of size that we use to gauge the relative size of everything else.
However, I'm of the opinion that the tree trunk ruins the illusion. It's there because it's there in the movie. But, it seems to make the drop small because the drop is not that much bigger than a tree stump. A tree stump is at most human height. But the one atop SM was much bigger. Which makes the drop look smaller, since the eye is seeing a drop that's barely bigger than a tree stump.
From my perspective, I've never seen the drop look amazingly bigger than it is due to forced perspective.
And I don't know why, in the retheme, the drop needs a forced perspective to make it look bigger or smaller than it actually is. Humans are on the ride, not humans shrunk to critter-size. So, letting it be what it is without forced perspective one way or another seems a perfectly fine choice to me.