Ahh so now you don't want to use an apples to apples comparison? Coolio : )
Well we can compare volume license level discounts if you like;
Under VMWare VPP that single CPU from earlier would be worth 27 points, VPP discounts are 250-599 pts = 4%, 600-999pts = 6%, 1000-1749 = 9% and 1750+ = 12%.
Under MS that single CPU would be worth 126pts. Select+ pricing discounts are an interesting thing to compare but you won't be far away from 500 pts (A) = 3%, 4000pts (B) = 10%, 10000pts (C) = 17%, 25000pts (D) = 24%.
So I can get to discounts on MS quicker than I can on VMWare, though the first tier for VMWare is better. That's moot really because to get to the discounts for either i have to place a single order at the minimum point level so to actually get the discount I have to spend more with VMWare.
Of course if you want to argue ELA versus EA all bets are off. There are boundaries but the final price is pretty much down to how well you can negotiate at the time and is pretty pointless trying to compare as guidance.