The biggest reason land vehicles don't get as big as sea vehicles has to do with the interface with the ground; they can be made bigger when the interface is made artificially smooth, even, and stable. A much wider gauge railway standard, or perhaps better a standard of multiple parallel tracks kept absolutely perfectly equidistant (and some other general strengthening of the railway surface) could allow monstrous armored trains with enormous railway guns, though the vulnerability of the tracks would be a huge issue. I think that's the least unrealistic path to the largest remotely sensible land combatants, though. Schwerer Gustav was not really mobile (because the railway network I suggest here didn't exist), but was far, far larger than any tank, weighing as much as a small destroyer.