In general, strength is proportional to the cross-sectional area of a muscle. The 190cm tall man has more potential to add more muscle mass to his frame than the man who is 160cm tall. In that sense, I assume that we could say that the taller lifter has the potential to be a stronger lifter in absolute terms.
That's why the heavier men hit harder, throw farther, and lift heavier weights.
In practice, however, this may not be always be the case, because there are several factors that influence our ability to produce force (neuromuscular efficiency, muscular architecture, etc.).