[jerf]

While I don't have a link, someone making that point is where I got this idea in the first place. "work units per resource" is a tempting measure because it is mathematically tractable for asking other sorts of questions ("how long will it take me to do 500 work units?", "how much gas to get to Cleveland?"), but for raw benchmarking and understanding purposes "resources per work unit" is often more intuitive as the resource tends towards 0.