I specifically mention not taking into account perks in my post.You also seemed to have forgotten the existence of perks.
Technically yes, as that more DT would get applied regardless of if you were wearing light armor, or heavy armor, and bring both numbers down accordingly. Keeping the ratios the same.Getting +25 DT with Heavy Armor is worthless I am guessing.
Which would mean light armor is still superior to heavy armor, as it would still take the same number of hits to kill you in both, as shown above, while also not having the speed reduction penalties, the sneak penalties, the repair costs, or the inventory space, of heavy armor.
And this is on normal. On higher difficulties, where enemies get magical X2/X3 damage boosts, it would be even more pointless to wear heavy armor.