I am a complete newby to Photoshop as I just finished a series of video tutorials and used ACR, Photoshop for the first time on this set of images, so excuse me if I don't fully understand your questions. In ACR the crop % shows 54 for the seagull and 45 for the eagle. I believe I settled on Unsharp mask for the sharpening method. Some of the sharpness seems to have been lost in posting to this website so I have much to learn and improve upon!
What we mean by 100% crop is that the actual pixels you see on the crop eg 1000x700 is the same as what that crop had in the original digital image (eg a 1000x700 section taken from the 5184x3456 for a 7D). You can use Photoshop to reduce the number of pixels, which is often done in the forums to give images that are smaller and load faster. Did you reduce the size of the image of the eagle as well as crop it?