+++1 -- would just add 'EFFECTIVE gearing about the same' to the list (i.e. a 90 inch [or whatever] gear is a 90 inch gear/doesn't matter how you get there).
One further comment re. a post above: yes, all else being equal a larger diameter wheel rolls more easily over rough surfaces than a smaller diameter one, but (there's always a 'but') a wider tire does so as well as against a narrower one: e.g. given = tread design/quality etc., a 26x1.5, say, against a 700c x 32, rolling resistance will be a saw-off. The larger wheel will cope better with larger, sharp-edged irregularities, the wider tire with the constant flow of surface irregularities. Take your pick, based on your riding conditions.