Let X∼Poisson(Q+B) and Y∼Poisson(fB) be independent. Then X−Y has source-estimation bias (1−f)B and variance Q+(1+f)B. Its accuracy ratio Q/E[(X−Y−Q)2] tends to RQ/(∣1−f∣RB) when Q=RQT, B=RBT and T grows. This uses mean squared error, not variance alone, and assumes a fixed uncorrected mismatch.