Originally posted by Blue Except Lowell is doing everything but answering this question which is dealing with the format aspect of it.
Because the sensor format is only a middle point between the lens and the final image.
It all comes down to the two parts of magnification, that from subject to sensor, and that from sensor to final image size.
Unless you bring both into the equation, it is only a part answer.
Go back to my origonal post, where I pointed out that you cannot discuss this without discussing the final image size.
You rejected it, yet it MUST be considered, because all the other discussions around the CoC are all pre-determined on a supposed final image size that no one actually prints to any more.