I had an analysis which, when corrected gives the same answer of $\sqrt{\frac{6}{\pi^2-6}} \approx 1.24521$ obtained in other answers, but by a (needlessly) more complicated approach. That agrees well with the computational results below. The data around $n=2000$ seems to range from $\frac{56}{45} \approx 1.244$ at $n=44\cdot 45=1980$ up to $\frac{420}{337} \approx 1.246$ at $n=5\cdot337=1685.$ These exact ratios occur again at $45^2=2025$ and $6\cdot337=2022.$
I've left my now corrected answer since it solves another problem as well: Given $n$ define $m=m(n)$ to be the minimal integer such that we can partition $n^2$ and have for each $k$ that the sum of the parts of size $k$ is at most $m.$ So the difference here is that parts up to $m$ are allowed. This might be breaking up a strip of unit width and length $n^2.$ It turns out that $$\lim_{n \to \infty}\frac{m(n)}{n}=\frac{\sqrt{12}}{\pi}\approx 1.10265779.$$
The given problem concerns $l(n)$ defined as the smallest $m$ so that the integer $n^2$ can be partitioned into parts of size at most $n$ in such a way that that, for each $k$, the sum of the parts of size $k$ is at most $m.$ In other words, $\sum_{k=1}^n\lfloor \frac{m}{k}\rfloor k \geq n^2$ with an added geometric requirement. I suspect this requirement is easily satisfied, see the example below with $n,m=15,18$.
Consider instead this question: Given an integer $m$ find $N=N_m$ the largest integer such that we can partition $N$ into integer parts so that, for each $k,$ the sum of the parts equal to $k$ is no larger than $m.$ Thus $N_m=N=\sum_{k=1}^m\lfloor\frac{m}{k}\rfloor k.$ It turns out that asymptotically $N_m=m^2\frac{\pi^2}{12}+O(m\log{m}).$
For example, with $m=18$ we have $$N_{18}=\sum_{k=1}^{18}k\lfloor\frac{18}{k}\rfloor=277$$ from the partition $1^{18}2^93^64^45^36^37^28^29^210^1\cdots18^1.$
If we keep $m=18$ but start restricting the largest part to $n$ we get $277,259,242,226,211$ respectively for $n=18,17,16,15,14.$ Since $226 \gt 15^2$ we might have a chance to split a $15 \times 15$ square into strips as in the proposed problem giving $l(15)=18.$ Indeed a greedy dissection gives rows $[15],[14,1],[13,2],[12,3],[11,4],[10,5],[9,6],[9,6],[8,7],[8,7],[6,5,4],[5,4^2,2],[3^5],[2^7,1],[1^{15}]$ with an extra $1$ left over.
Digression: For $m=17$ vs. $m=16$ one has $205,190,176$ vs. $204,189,175$ for $n=15,14,13$ respectively. So $l(14)=18$ and $l(13)=16$
Ignore for now the restriction that the top part size is $n \lt m.$ Then $$N_m=\sum_{k=1}^m\lfloor\frac{m}{k}\rfloor k=\sum_{k=1}^m\frac{m-r_k}{k}k=m^2-\sum_{k=1}^mr_k$$ where $r_k = m \bmod k.$
As one might hope, the sequence $N_m$ is in the OEIS as A024916 where the asymptotics are explained.
If we restrict the largest part to be $n$ then we have instead $nm-\sum_{k=1}^nr_k = N_m-(m-n)m+\sum_{r=1}^{m-n}r.$ Now if $m=cn$ we have $N_m=c^2n^2\frac{\pi^2}{12}+O(n\log n)$ so the thing we want to exceed $n^2$ is $$\frac{{c}^{2}{\pi}^{2}-6\,{c}^{2}+6}{12}n^2+O(n\log{n}).$$ So, finally, $$c=\sqrt{\frac{6}{\pi^2-6}}\ .$$
Here are the actual ratios from $400 \leq n \leq 2000.$
An important disclaimer is this is actually for partitions of $n^2$ into parts at most $n.$ I suspect that it would not make a difference. There are so many small numbers that I suspect a greedy process would easily fill the square. However I didn't check. It might be interesting to allow larger parts. That would give a lower bound.
Some random observations:
The ratio is $\frac{66}{53}$ for all multiples $n=53j \lt 2000.$ So $37$ times up to $2000.$
The ratio is $\frac{56}{45}$ for all multiples $n=45j \lt 45^2$ with $j \leq 28$ and also $30,33,36,39,42,45.$ So $33$ times under $2000.$
These are the most frequent exact ratios up to $2000$ except $\frac54$ which occurs $47$ times. The last one is $n=384.$