Completely untrue. One's shoe pressed on the front tyre exerts a braking force on a rotating axle. Would you really compare that with other braking systems.
Where the question is "which is the best method of braking, pressing ones shoe against the tyre or a rim/hub/disc brake" then of course it's reasonable to compare the two. In fact a comparison is necessary to answer the question.
Conversely, a rim brake is physically just a larger diameter disc brake, very directly comparable and calculated for in identical ways.
Yes it is calculated in identical ways, essentially it's all just levers, but obviously you haven't bothered to do that. I guess this is either (a) because just having a row is more important to you than the actual truth of the matter (b) you have by this point figured out that you're not actually correct in this case but are unwilling to man up and admit as much.
The velocity ratio between the lever and pad of a good hydraulic disc system is around 30/1 versus 10/3 for a decent V brake. These are actual measurements, not just figures pulled out of thin air. This means that the force applied by the disc is approx
ten times that of the V brake.
I'm running a 203mm front disc on a 700c wheel which is 622mm diameter, meaning the braking area of the disc is approx 1/3 of the diameter. It only needs to exert three times the force to counter the effect of braking at 1/3 of the wheel diameter. Even on a more usual 160mm disc you still only need just under four times the force.
Clearly the extra force the disc system has more than makes up for the disadvantage it has with the lower diameter braking surface.
In reality you don't get such a large increase in braking power - the pads on a disc system are much, much harder than a rim block so you lose a bit of stopping power.
So there you go. Ignore it, disbelieve it, whatever. It's my last response on the subject, for after all if someone is adamant that 2+2=5 then there isn't anything that anyone can do about it.