It’s more practical rather than theoretical. Also, skill floor rather than ceiling plays an important role imo.
For exmaple, many projectile heroes have higher dps than Pharah but Pharah often regarded as a counter to many projectile heroes, because the skill floor to hit flyers with projectiles is much higher than flyers hitting ground forces.
Genji also often relied upon his thin body and double jump fighting in the close quarter against aim characters. But Moira simply ignores it with her 1.4m diameter and 20m length beam.