Math makes my head hurt. I have had street bikes with a low center of gravity (old Triumphs), and dirt bikes with a low center of gravity (old short suspension dual sports, old Triumphs) and always found a low cog to be much better. Tall heavy bikes are a handfull in sand, low light bikes are much better. Tall bikes with lots of suspension can fly over some very rough stuff but they tend to fall over easy and be hard to control in sand and mud. Its a trade off I guess.