Why does one card not perform as well as another when at lower res?

Well, unless you see a test showing that in every game out there I think you shouldn't let it worry you. I do not know what resolutions are in question, is it 25 x 16, 19 x12?

To draw any conclusions as to why a test showing such would have to be presented to make sure that the system was the same, what settings were used as well as what games.

Without that information, it is just hearsay.