Complexity is a function of what is being studied....the number of atom, the forces involved, the specific type of equations used to study those subjects...not the machine used to do the calculations.
Points should be something like watts, a measure of work, or more exactly, watt hours(work over time).
A very complex computation can be multiplied by few steps, or a simple calculation can be multiplied by many steps to yield a roughly equivalent amount of work, right?
So, just pointing out that your premise of complexity, while a part, is not the only consideration in determining the base points.
When dealing with bus size, latency issues, different native calculating ability, variations in HZ, memory frequency, etc. etc. etc. trying to determine what is a roughly equal amount of calculation yield of through-put in widely different calculation projects and studies was a pretty daunting task, and I suspect will continue to be.
One way to simplify this rather difficult and complex "work yield evaluation" problem is to simply test rather than predict.
This is of course what is done everywhere else...you build an engine and predict the horsepower, by until you put it on the Dyno you don't really know.
And of course, the entire graph shows you the variation at different RPM.
The entire concept of FLOPS is the same, supercomputers vary widely in the speed of their calculations, the ability to store and access, the range of calculation that they are geared to be best at....Yet an agreed standard test yields a certain amount of work accomplished for comparisons sake.
Anyway, my point:
the new WU test for QRB on GPU moves the points of base from theoretical, to testing, by running the same calculations on both SMP and GPU for the first time.
Now the test will be direct and not subject to artificial (required by the lack of direct testing) variables and equating compensations.
So, in the very near future, your question will no longer be relevant. The "complexity" will be the same. The only relevant variables remaining will be number of steps, size, and ability to accomplish that work over time.