When I said "Noise will be a pixel level difference between any two shots, because of its random nature, yes it may be insignificant to the overall image if shot at 100 ISO, but it will be an issue when you do things like the difference merging.", I could/should more accurately should have said "Noise will be a pixel granularity difference between any two shots ~"
You have only to look at your Difference blended image to see how significant the noise is
in that special 'test case', but as I acknowledged, in the real world, it
isn't significant. I don't think there's anything
useful to prove here, at least not to me - as I said, I really don't know what I'm talking about.
Regards methodology, in post #65, I suggested a blurring to remove the noise artefacts when comparing to see differences that were not masked by noise, but later - in post #67, I realised this would remove the actual visual benefit of the extra images.
I think Allan suggested he couldn't see a benefit that can't be achieved in PP in some other way - and he might be right there; the tiny differences I see pixel peeping your two images might well be imitated with just a little additional Clarity in ACR/LR and/or very fine radius sharpening applied to the '2 pic' version.
I also agree with you that 3 is better than two (data points/images).
Yes, I am just 'splitting hairs'