Ok. We are saying the same thing. By asking that we use gain ratio I was assuming that we would get the crank arm length. In other words, if OP wants to know what chain ring and cog to use to make his 700c ride like his 26er, we need to not answer the gear inches question, but change the question to gain ratio and answer that one.

And THEN say that yes, with the same gain ratio, the heavy bike will be harder to move.

ETA: re-reading what I wrote in my other posts, I realize that what I say I was saying is really not what I said.