I understand.
He means like, if a level 40 has the exact same stats/resistances/armor and such as a level 45, will they be mathematically the same if they fight eachother, I think.
No, it's not just your stats, level does come into play.
Ratings such as dodge, parry, and the damage% reduction you get from armor are calculated as if you were fighting someone of equal level. However, against someone of higher level you would dodge less, parry less, and take more damage. I think the effect level alone has is lessened in PvP, not sure though, it just seems like it often.
A clear example is resistances. Even if you have 0 resistance towards a certain magic, you still have a better chance to resist if you are a higher level than your opponent.