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A. It is difficult (not impossible just involved) to test performance (cpu consumption, rate of increasing memory consumption) between this type of addon.
All of them are modular and have a ton of options, in order to get comparative results you'd need to find a way to profile at "same" settings.
The other practical option is to measure performance impact for the default settings (what most people using addon x will have if they don't mess with settings).
B. All popular damage meters are accurate where it matters (total damage, healing etc).
They take different approaches on how stats are tallied for things that are under interpretation.
What is the "combat start" time? When my avatar or my pet starts to cast? When the first spell hits? When I enter combat? When my group enters combat? What is the "combat end" time?
Should all damage prevention be counted with absorbs? Should "last stand" type abilities be counted under healing? etc.
Several of these types of questions have no correct answer and different authors have different opinions.
This leads to different results for some categories of stats without anyone's math being wrong.
Since there is no "golden standard" on how to count DPS the only way to have comparable results is to use the same meter.
But all meters should show the same overall damage.
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