Earlier quoted context omitted.
It seems pretty easy to control for this, just write the functional version first, and if it is as big free your results obviously sidestep this criticism.
Not really. Even then you'll get criticism that the teams were more skilled in one language, or that they didn't use the best practices of the other language. Also, even if you could manage to normalize for all these variables. You're still only going to be comparing the cost to create the project. You're never going to get someone to maintain the two projects side-by-side for years and compare the total maintenance…
Every time I've been involved in a rewrite, including ones using the same language before/after, the outcome has been good. The act of doing a full rewrite is where the benefit comes from, it's hard to separate that from a language switch.