If I'm reading the OP right, I don't think he was comparing the kickers at all. He was pointing out the greater TD efficiency of the offense during Gost's tenure.
Fair enough.
Then the point that might have been made is that, in the Vinatieri era, for the 14 relevant games, there was an average of
2.8 TD's per game (39/14) and
2.4 FGA's per game (34/14). In the Gostkowski era, for the 18 relevant games, there has been an average of
3.3 TD's per game (60/18) and
1.3 FGA's per game (24/18). In other words, a half a TD (
0.5 or 3.3 minus 2.8)) per game more on average and over one less FGA per game (
-1.1 or 1.3 minus 2.4) in the SG era.
If we look at each FG as an opportunity for three points (whether or not it is made) and each TD with XP as seven points scored, then the total scoring opportunity in the relevant games in the AV era was
26.8 points per game ((2.8 * 7) + (2.4 * 3)) and in the SG era is
27.0 points per game ((3.3 * 7) + (1.3 * 3)). Not sure we can make too much of that, unless I'm missing something.
I think that you are trying to make the argument that the ratio of TD's to FGA's in the SG era is a lot higher than in the AV era:
2.5 (3.3/1.3) vs.
1.2 (2.8/2.4) and that we are scoring more TD's and relying on fewer FGA's, on average. I still have a problem with the sample size, but someone might argue that that would suggest that Vinatieri's relative value was higher, given the team's greater dependence on the FG in his era. But, I don't think we should try to make too much out of that and, the bottom line is that the points on the board are unchanged...which is how games are won or lost.
Even with the limited sample size, one could make the statement that there have been materially fewer FGA's, on average, in the SG era (-1.1 per game) but I don't think we can make too much about the difference in TD's per game (+0.5 per game), once again given the sample size.