Interesting observation, but it's just a coincidence; the planck length isn't even a special length, it is only obtained through dimensional analysis.
Clarification
What you are saying is that \(\frac{\ell_{\mathrm{cell}}^2}{\ell_P}=\ell_{\mathrm{universe}} \). This clearly gives some importance to the planck length, and therefore doesn't make sense. The planck length isn't the shortest distance. I'm sure you know this. Saying the size of the observable universe is somehow the "longest distance" is extreme hand-waving.
Also, I don't understand any special role of the length of the universe, or the cell having to be eukaryotic (what's wrong with having a nucleoid?), or whatever. Cell sizes also vary a lot, with the human egg cell having a width of around 0.1mm, while the red blood cell being much smaller.
This really sounds no more sensible than astrology, but it is still an interesting observation of course.