There is world of difference between a long eye relief, 2.5x scope and one with the same coatings but in the 3-9X40 size when it comes to low light shooting. Not even remotely close.
"Glass" matters ? Really ? All the examples I've seen are one of a kind comparisons which are not the same lighting conditions and/or at the same distances. When somne guy shows up with a meaningful test under the same light conditions and at the same distances, then I might buy into this argument.
One thing I do agree on is the crappy stray light management that one sees in really cheap scopes. But that's alot more a matter of internal baffling, and black coatings on the inside of the scope than any tiny difference in light transmition values or resolution. E