To come out with a meaningful figure across sensor sizes you have to standardise output. The "standard" DOF calculator assumes an 8"x10" print viewed at 12" and average eyesight. If you magnify a sensors output more to get to that 8x10 then you have to use a smaller CoC value, because you are enlarging it more.
Oh, I understand. It's totally wrong and completely skews the results, but I do understand.
If you do, then nobody else does.
Let's try again.
The general idea in photography is that you will choose a particular location to achieve the perspective you wish, and then use your equipment to make an exposure that will optimize the quality of a print of a certain size.
If I read you right, that's completely bass-ackwards, and you expect the photographers to change perspective, composition, and now print size just so that they don't unfairly stack the deck against your favorite piece of equipment.
could take a step back and explain to the rest of us what, exactly, it is that you think you're comparing and why?