level 100 characters base stats + 10% of 75k BP vs = base stats + 7,500BP
level 100 characters base stats + 10% of 25k BP vs = base stats + 2,500BP
Difference of 5,000 BP
However a base Stat of level 100 is around 45k BP. So its a pretty small difference. However if both of you have a kage barrier ninja, and one is faster. your looking at 40% attack, which is closer to a 10,000BP difference assuming it buffs all 4 ninja. So basically..Refines/refines/refines xD
Same level of refines(which makes no sense but whatever)