As for the 2nd point, I cannot agree that there is an actual difference, between the two accounts... Since you are not challenging for the higher ending balance, but for the highest ending % gain with the less % drawdown, using trades that are meaningful for which later will be able to provide explanations... the absolute numbers, ie ending balance, amount at risk and so on have nothing to do with the winner!
I guess I agree partially with your thinking on that. It's just that depending on the persons trading strategy, it can have a fairly large difference in the outcome.
If for example, I were to open 5 lots on a smaller account, and the market went against it for a while, the smaller account could be in danger of being blown where as the larger account would not unless it went twice as far into the negative profits. Basically 'IF' a small account and a large account opened the same trades and the same sizes, the larger account is at a clear advantage.
If I'm incorrect, please clarify this for me. Thank you. - David