I definitely don't think it's a one-to-one ratio. I'd say it's bigger picture in terms of the park's daily average and peak guest population. But if more attractions are intended to drive more attendance, and the F&B capacity is already maxed, so to speak (which was my question earlier), then more capacity is needed to keep things in balance, and everyone happy (including the guests and accountants).
It doesn't need to be adjacent to the new attractions, but there would be benefits (enhanced revenue opportunities) to having on-theme dining nearby, whether it's new or re-themed facilities. And it's a consideration that guests will often want F&B immediately before or after an hour-plus wait-and-ride on a new attraction. For example, if you're walking along Paradise Gardens on your way to Coco (potentially an hour-plus commitment, and you're hungry), and Paradise Gardens is maxed out (which will be more likely if Coco is drawing thousands of more people an hour to the area), it doesn't help a lot that there's excess capacity over at San Fransokyo. As they build new attractions they are drawing more guests to new places in the park (the heat-map changes) and old F&B locations may be less helpful to guests and less lucrative to Disney. Location, Location, location is true even inside a theme park, right?