I was wondering about the actual (disk-)size of each MFT record. Since the number of clusters per MFT record is set in the bootsector, i guess each one has the same size.
However, each record header stores an additional value: its Allocated size (at 0x1C). As far as i could observe, this value was always equivalent to the value stored in the bootsector.
Is it possible that these two are different (and when)?
If not, the Allocated size value in each record is kind of a waste, right?
It's not actually that much of a waste. You should try to look at what happens when the number of attributes stored in the file record exceeds 1 KB. (by adding additional file names, streams, etc.) It is not clear (to me at least) for different versions of NTFS if the additional attributes are stored in the data section of the volume or in another File Record.
In previous versions of NTFS the size of a MFT File Record was equal to the size of a cluster (generally 4KB) which was a waste of space since sometimes all the attributes would take less than 1 KB of space. Since NT 5.0 (I may be wrong), after some research, Microsoft decided that all MFT File Records should be 1KB. So, one reason for storing that number may be backwards compatibility. Imagine you found an old hard drive which still used 4KB file records and you want to add some file to that drive or copy some files.
Another use for storing that number there would be that you wouldn't need to read the boot sector every time you get a file record to see what it's size should be. Imagine if you were the algorithm that has to mitigate the transfer between 4KB records to 1KB records because of backwards compatibility. If you didn't know what to expect you would have to read the boot sector to find out what size of a record to expect.
What if you didn't have access to the boot sector or you're trying to recover files from a drive that had it's boot sector wiped or has bad clusters? What would happen if the volume is on multiple extents and you're reading the MFT from one extent and the boot sector is in another extent that you don't have access to?
Usually, filesystems are designed by more than a few people over a long time. If those values would be redundant I should think they would certainly notice.