While far from perfect, you will completely mess up your own methodology if you try and hyper-focus on every super niche, season/era specific factor that could impact an individual's scoring and you'd always rather be pretty darn close to perfect than mess up the whole methodology trying to be absolutely perfect.
If you compare the player with the top scoring peers, you do not have to focus on any factor, they would affect most of them.
Say coaching play their first line 27-28 minutes in a era and in another one it is 18-21, if they affect scoring distribution among stars versus third liners, when you compare someone scoring to the average top scorer players in the league it will be taking into account, because they to had that more or less playtime.
Say if 22% of the points goes to defenceman in an era, vs only 12% in another, that will be taken into account has well for the top scorer in a way that just looking at team total goals won't, if the number of assists by goals matter, will be baking in.
So it goes for PPO-overtime rules, average first liner or so scoring as the metric will bake it in.
The reason people use the comparison to their peers method is to have to focus on absolutely nothing details wise, it will be baking-in the competition result.
Trying to be perfect would be a foul endeavor here true and that not the goal, it is only trying to be better in obvious ways without being worst in any way that come to mind (outside being more complicated to code, which is not nothing, open the door to mistake, require more work, etc...)
After that, there is all the talk about how good the competition was, but that not what adjusting is about-trying to do (or can have much chance to do, that would be extremely hard), when you adjust scoring for the 1944 seasons you let that part for after.