Andre the Giant is the tallest wrestler in all of WWE 2K14. While characters can be made of wildly varying sizes, the character creator specifically prohibits characters larger than him from being made, as SuperGreatFriend comments on when he is unable to make Bully Demise be his canonical height of 8 feet.
Andre is not actually part of the wrestling federation, as he is some otherworldly god of the dead, similar to Undertaker (Retro). Andre does not appear to have the power to come back into the world of the living, but he has pulled Jorg into his domain multiple times, and could speak to Bully when he was near death. He advises Bully to keep The Mystic and Killerman separated, as they are much weaker without each other.
Big Show has presumably met Andre now that he has died, and is presumably now telling him about how small he is.