Amir is incorrect. This is because 0.09 is 1/10 of 0.9 You can see this on a place value chart. Thousands, Hundreds, ones, tenths, and hundredths. Place down the values to see which one is greater. It is the 9 in the tenths place. 135.9. The tenths place is closer to the wholes than the hundredths place.
The scale factor for area is the square of the scale factor for linear dimensions. If linear dimensions are scaled up by a factor of 10, the area is scaled up by a factor of 10² = 100.
The area of the larger box is 100×432 cm² = 43,200 cm².