I am trying to figure out what size liners these cupcakes are in.  They aren't so much tall as they are wide.  The liners with the 2 1/4 inch base don't seem as if they're this large.

Any idea?

Honestly, they look like regular liners to me.
 

AI agree they look like the regular 2 inch liner they just have lots of icing on the cupcakes, makes the cupcakes look larger than what they are

They aren't.  I was at a coffee shop that had these, they are quite large at the bottom.  I wish I would have kept the liner to measure it but at the time I wasn't thinking about it and just threw it away.  I called the bakery to ask and they wouldn't tell me, lol. Soooo.

Clearly it's impossible to tell from a photo but I got some biggies that are 2 5/8 inches across the bottom and 2 inches deep. They come in all kinds of sizes.

They might be 3.5" "Texas"muffin liners.