Always use TSLRCM's content as a basis for comparison. And make it clear that TSLRCM is a hard requirement for your mod (as it should be for pretty much any TSL mod).
For some GFFs there probably won't be any difference in the resultant ini data. But DLGs, especially for major conversations/cutscenes, are far more likely to have significant structural changes under the hood from even minor in-game differences given the way they work.