These days, of course, we have EmuTOS. Simply run the same OS on the two machines for a 1:1 comparison.
BW
DFB1 Open source 50MHz 030 and TT-RAM accelerator for the Falcon DSTB1 Open source 16Mhz 68k and AltRAM accelerator for the ST Smalliermouse ST-optimised USB mouse adapter based on SmallyMouse2 FrontBench The Frontier: Elite 2 intro as a benchmark
Haha, I'm sorry. I didn't mean to stir anything back up. Just seems like an interesting topic. But yeah, I think "all else being equal" would be best, whether hand-made the hard way like what I mentioned, or the same OS.