You missed the point that even with solution #2 you still don't know wich project did more work. In terms of computations done/Tflops. The 10 users of project B could still have 1000 computers crunching while only 100 computers work on project A. So in my opinion still not a solution to the problem. In fact it will make it even more difficult to compare the projects. You will have to take two variables into account (number of users and Tflops) to find the most profitable project.