Starting (zero attribute) values are different, slightly perhaps, but enough that different equations should be provided per class in a truly universal attributes guide. For instance M/s is 0.78+(Int*0.02) for elves, but for bears (and birds I think) it is 0.68+(Int*0.02). a small difference yes, but people following these equations might get confused when their bear doesn't have 1 M/s displayed when they reach 11 Int.