One quick question regarding the potential system

Regarding the potential system.....

Is it true that if you potentialize a higher level equip (a Reverse Bergamot, for example), will it have better potential stats (by value, not by lines) than if you potentialed a Dark Imperial (Level 90 warrior glove)?

Correct me if I'm wrong. Just need clarification. xD

No, but yes. I mean.. Yes, but no.

Some bonuses are calculated with the item's level of jobAdvancement, some other bonuses are calculated directly with the item's level.
But since everyone is going to aim for % bonuses, the first one is more relevant in most cases.

Further details.