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That just isn’t how anyone thinks of these things.

Maybe that's not how you think "of these things"

But most people expect comparisons to happen between like-and-like objects

You don't compare a cruise ship to a Coast Guard cutter – they're totally different things, other than they both happen to float and go from point A to point B using a motor

Are they both "ships"? Sure. Technically.

But they're not in the same class

And class comparisons are what normal people who look at investor documents expect to see

Would you expect Harley to compare their sales to Vespa? MOst people wouldn't, and I suspect you wouldn't, either

Same thing here: the comparisons in these types of reports are always done in-category

It's basic financial accounting reporting 101