I wrote this article, and the numbers are based off a data mined formula, which is easily confirmed in game.
I'm not sure how it contradicts what they say.
Characters: Level, Gear pieces, Mod tier and upgrades, Ability upgrades, and Star rating
The value of any one of these upgrades will be the same for all units (e.g., raising a unit to level 85 will be worth the same amount of Power for all units.)
Any characters with the same upgrades will have the same power. The only thing missing from what you said is that pieces of gear available to G11 will change a characters max power level as well. So a character like Yoda, who has 2 zetas and 3 omegas, but can only equip 4 pieces at G11 will be behind toons with the same abilities but that can equip 5.
