It also has to deal with how much force the recipient of rasengan can push back. For example, you can punch a piece of paper youre holding and you wont see much physical damage on the paper, and it wont feel like youre punching anything. On the other hand, if you punch a piece of wood, you can feel the wood push back, and probably see damage (if you punched hard enough.)
So immovable objects, like the tree and water tank from part 1, will receive all of the blow showing the bulk of the damage as well. Compared to something that can be moved and cant apply the same amount of force as Rasengan inflicts, which is the people flying about.
At least that's what I think, along with f'ckin up the insides of them with the rotation.