Using a PDF gives a good feel for the relative power of the two devices - but it's much less useful for comparing the user experience. The majority of comics/manga are found in CBR/CBZ and require conversion to be read on either device. Very few users are going to convert them to PDF for the PRS-300, so while it is much slower than the Cool-Er under those circumstances it doesn't really matter that much because most people won't be reading PDF comics on the PRS-300.
Comparing a PDF comic on the Cool-Er to an LRF comic on a PRS-300 may not be an apples to apples comparison of the hardware, but it will give a more accurate representation of the user experience on the two devices.
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