There is no equivalence.
A square foot is a measure of area in 2-dimensional space while a gallon is a measure of volume in 3-dimensional space. The two measure different things and, according to basic principles of dimensional analysis, conversion from one to the other is not valid.
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1.6042 square feet (rounded)
It depends . . . check the back of the paint can -- it should tell. If not, figure 350 to 400 square feet per gallon on smoothish surfaces and perhaps 200 square feet on roughish surfaces.
4.55 litres
A gallon is a measure of volume whereas a square foot is a measure of area. So there are no gallons in a square foot and no square feet in a gallon.
Paint coverage differs depending on brand and type of paint. Most (if not all) paint cans will indicate that one gallon covers so many square feet. For example, Paint A says one gallon covers 200 square feet. That means 200 square feet will require one gallon, 50 square feet will require one quart, 400 square feet will require two gallons, etc.