I would agree. It is nearly the size of the numbers, not to mention that it has the more well-defined serifs of the large variety.
It's not that hard to find in circulated condition and would generally only be desirable to Lincoln Cent specialists in higher MS condition. There is also the 1941-S large and small "S" nickle and cent and a 1942 Lg and Sm "S" cent which is common. The nickle is also only rare and desirable in MS shape and used to be much more sought after than it is today. I think the 1928 Lg "S" cent is the tougher of the three though esp. in Mint State, (correct me if I'm wrong on this Thad).