Does level matter when scaling?

[Prime]

I was wondering what items affect a Pokemon's stats when it is scaled down or up to level 50.

What matters:

• Current level
• Nature
• IVs
• EVs
• other?

Is a level 100 pokemon scaled down to level 50 stronger than a level 40 pokemon scaled up to level 50?

Thanks

 

[Lee]

No difference whatsoever.

Use the Simple Question thread in future.