If one thing is taxed and the other is subsidized with all other things equal, You will get more bang for your buck with the latter. Hitting and pitcher are equal, but pretending a park has no effect on the efficiency of either is silly. The amount of wins a team gets is decided by a combination of runs scored, runs allowed, and sequencing. Since sequencing can't be controlled, when building a roster you need to be cognizant of what little efficiencies you can exploit to improve in the other two.