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Such a simple question that requires a long, drawn out explanation, but I'll try to summarize for you to spare you the lengthy reading.
Credit is not granted for CPU seconds but for Floating Point Operations Per Second, which is largely different. For one CPU, it may be able to perform more FPOPs per unit, finishing the result in 8,000 seconds. Whereas with a different CPU it may be able to perform fewer FPOPs per unit, finishing the result in 40,000 seconds but essentially performing the same amount of calculations over a longer period of time.
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