I think it's one of those things that is true in perception rather than fact.
It all goes back to the what's a healthy rate of loss and how many calories can you cut. If you weigh 300 lbs and you cut cut 30% of your calories, that means EVERY DAY you are in a deficit of 1350 calories. That comes out to about 1 lb every 2.5 days, which averages out to about 2.8 lbs a week.
So at 300 lbs, you can lose 10 lbs in 3.5 weeks, healthily.
If you weigh 140 lbs and you cut 30% of your calories, you're only in a daily deficit of 650 calories. That means you lose 1 lb about every 5 days, which averages out to 1.3 lbs a week.
At 140 lbs, it will probably take you more like 7 weeks healthily.
Add in the fact that if you've lost a significant amoutn of weight, you've probably been reducing your calorie intake steadily, which means your metabolism has reduced steadily. Even if you've been sensible about it, you will see some slowing of loss just due to the long term reduction of calories. So it can take even longer to fight your way through those last 10-20 lbs.
So it's not *harder* in the sense of being more difficult to do. It's harder in the perception - because when you get down to that last 10 lbs, it isn't coming off at the rate it was when you were 300 lbs.
Make sense?