This results in every context in compared instances being "different", which is true from a purely technical point of view. However it would better if the entity is compared only once per comparison (plus of course checked to be consistent across the instance) and contexts compared only by scenarios. The above holds also for period.
This would result in a situation where two otherwise functionally identical reports with differing entity (or period) would not report each and every context (and fact!) as different. Instead, the report would simply state that the entity (or period) is different and leave it at that.
This results in every context in compared instances being "different", which is true from a purely technical point of view. However it would better if the entity is compared only once per comparison (plus of course checked to be consistent across the instance) and contexts compared only by scenarios. The above holds also for period. This would result in a situation where two otherwise functionally identical reports with differing entity (or period) would not report each and every context (and fact!) as different. Instead, the report would simply state that the entity (or period) is different and leave it at that.