Yes. There is a lot separating the two performances.
Gretzky wasn't even allowed to pass the puck over two lines. That literally changed the entire game.
Imagine Gretzky being able to get away with passes from his own end to the other side of the red line.
You don't think this offsets the two line pass? Which change do you think would make for more scoring scrapping 2 line pass in 1988 NHL Playoffs or 1988 Goalie equipment and styles? It's impossible to tell, but it's statistical proven it was easier to score back then.
1987/88 season average goals per team was 297 3.71gpg
2023/24 average goals per team was 244 2.97gpg
You can't take one without the other though. Would changing the two line pass rule possibly increased his totals? Most likely. Would Mcdavid add to his totals playing against 80s goalies/defense? Most like, but can't say for sure on hypothetically. Just like when people say "Mcdavid wouldn't of been able to play in the 80s he would get wrecked " again impossible to know. You would think he would adjust himself to be able to play against big tough opponents, or could he be like Gretzky. Players just couldn't touch Gretzky, and if they did they would get pounded by the enforcers.
Everyone is always so quick with the "ifs". At the end of the day it's only hypothetical, because it didn't happen and there is no point I arguing about hypotheticals. It's alot easier to just sit enjoy what we are seeing. Records are never gonna be linear just like 30 to 40 years from now im sure there will be even more modifications to the sport. Will Probably be some Ai robot or Bill gates genetically modified cyborg controlled by a 12 year old with an Xbox controller breaking all the records.