Tactics can affect the outcome of fights. Being able to devise the ideal tactic against your enemy, and being willing to smash down on even the most pitiful-looking enemy with full force, can be considered abilities in their own right. (since you insist on drawing the 'sum total of their abilities')
And you are evading the fact that Luke will lose to [insert ruthless comic character here] especially if personalities are accounted for.
You say mentality and default tactics should be thrown out the window? Then in the Klingon vs Ewoks match the Klingons would flatten the Ewoks by shooting everything on sight. Yeah, sure
Or consider:
A troop of stormtroopers given UFP equipment (we'll give them the guns that you can aim through a sight, at least)
vs
An equal-sized troop of Klingons given Stormtrooper equipment (sans armor)
Who would win?
Don't tell me you aren't interested in considering mentality and tactics in this vs!
Busily picking nuggets out of my well-greased ass.