A question is stupid if it has already been answeredThere are no stupid questions, just stupid answers.
They are not equal but there is no universal formula, either. On one design, the magnet may be the dominant factor, because the rest of the pickup is designed to be clear and transparent, so the magnet colors its voice. On another design, the coils may be dominant, leaving magnet swaps to have less of an impact.So all variables are equal? There isn't one that effects the tone most?