I think as phrased this is going to get way too pedantic. But I think it raises a larger point which is worthy to consider.

Presumably what we're trying to get at is, in broad strokes, "is Starship more cost-effective to develop than Saturn V" (and I assume the follow-on for that will be to compare the "NASA approach" vs the "SpaceX approach")

But you raise a good point in that the baseline playing field is completely different. The existing knowledge each program started with, be it in materials science, understanding of rocket combustion, heat shield technology, electronics, simulation ability, you name it, it's completely different. So we can find and pull out whatever numbers, but I don't think it's possible for them to say anything meaningful for comparison on their own.