Dear student,
Genome size of eukaryotes is larger than the protein coding gene it contains. Most of the gene contributing to genome size is either due to duplication, insertion, polyploidization etc. Therefore the gene number do not co relate with the genome size due to which the paradox arises in eukaryotes where complexity in organism is not due to genome size because in prokaryotes genome size is much larger and they are less complex.
Regards