Well, regardless of what Ben's results turn up, the important point to take away is there is a real difference in HOW an incident meter and a reflected meter derive a result. An incident meter measures the intensity of the light falling on the subject; the reflected meter tells you the reflective value of the subject(s) in the scene. An incident reading, if taken correctly, will always result in an "accurate" exposure, because it measures the light in the scene. What it doesn't do is tell you how bright or dark the subject you want to photograph is, and what is the contrast range of the scene. The incident reading won't tell you that you want to intentionally overexpose the scene to put detail back into your shadows because most of your subject is in shadow, and will render with little or no detail if exposed "normally". That knowledge comes with a combination of experience and/or a spot meter.