I like this problem and the way you got to fractals as a non mathematician. You are almost there.
There can be many models for how the matter surrounds a spore.
Model 1 (flat surface): a big cube (size ls+la) encloses a (just a bit) smaller cube (size la), the smaller cube being empty. The volume of the matter is $Vs=(ls+la)^3 - la^3$, and $Vs/Va = ls/la$ (in first approximation + removing constants), you are right.
Model 2 (strings): just strings of diameter ls and length la, joining vertices of the cube (size la). $Vs=la * ls^2$ and $Va=la^3$. This time $Vs/Va=(ls/la)^2$ (again, not including constants and this is an approximation when $ls/la -> 0$)
Model 3 (soap): the matter is a bubble of soap. It is thick at the boundaries (the vertices) and not thick at the center of the cube, like a 2d parabole. The equation of the thickness is $1 - 16 * x *(1-x) * y*(1-y)$ on cube of size 1 (just rescale x -> x*la and y -> y*la). I am just inventing here, I haven't read any papers, but it could also be the solution of a partial differential equation with fixed boundaries like a laplacian=0 equation, or whatever that SCALES, i.e the shape of matter will be the same whether the cube is big or small. Then you will still end up having $Vs/Va=(ls/la)^2$.
For a (simple) demonstration of this, consider that the equation of the thickness is f(x, y) with $x in [0, 1] and y in [0, 1]$ and the volume is $integral(integral(f(x, y) dxdy))$. When you apply this to the foam you have to rescale, which means x -> la*x etc etc and the volume is ls * la * la * C, C=integral over [0,1]x[0,1]. Roughly saying here that you choose the shape of your matter, then when you reduce it, the ratio stays (of course) the same.
Model 4 (fractal) : instead of a soap parabole you decide to have a constant thickness distributed evenly on a fractal drawn on the cube's face (if you don't picture it I will edit something but it should be easy to imagine. Just think of a fractal (like sierpinsky's triangle) and color it on the face of a cube, and imagine there is 1inch of thickness where it is coloured and nothing on the face elsewhere. Vs=ls * FractalArea(la) and Va=la^3. The thing with fractals is that their length/area/volume doesn't follow usual geometry rules. If you have a square and multiply its length by x, its area is multiplied by x^2 (because dimension 2). If it is a cube, the volume is multiplied by x^3. With fractal of dimension d, the area is multiplied by x^d. So when the size of the spore and $ls/la -> 0$, FractalVolume(la) goes like ls * la^d with d between 2 and 3 (because this is a fractal drawn on the 2d surface of the cube). So $Vs/Va = ls*la^d / la^3 = ls / la^(3-d)$. This is not exactly your formula but Im not a fractal specialist nor a foam specialist and the model is not good here, what I have described is impossible in reality (constant thickness). If the thickness was "fractalian" too we could have another formula. But still we see that fractals can bend the relation and have their dimension in the equation.
If this is too far stretched, just imagine this :
Because models 1 and 2 are the extremes (constant surface = matter on 2 dimensions = power of 2 in the approx vs no surface = matter along 1 dimension = power of 1 in approx) you can imagine that when the distribution of the matter is in between this (a lot on the edges and not much on the center of the faces -> string -> power of 1+smthg, a lot everywhere -> power of 2-smthg) you get a constant power in between 1 and 2 (if the distribution is fractalian). If the distribution is anything on the surface that follows some equation, even complicated like cos(x)*sin(y)^2, you will have the (ls/la)^2. The difference between fractals and 2d equations is that the "f(x, y)" changes when you reduce the size of the foam and of the cube (making ls and la -> 0) so at every step it is of the form Vs/Va=C(ls, la)(ls/la)^2 but the constant C(ls, la) will change over time, increasingly if the fractal takes more and more space (bigger dimensions), decreasingly if it is shorter and shorted. And it is this effect that gets factorized into the power
Hope it is clear, don't hesitate to comment on that
http://en.wikipedia.org/wiki/Fractal_dimension