[ekky]

stacks are usually a lot deeper in cash games... and chip values are linear (ie money won is the same as money lost)

In tournies your chips gained aren't intrinsically worth as much as the chips you lose, so your net-net isn't going to be equal to the pot odds. (although to be fair, in the early/middle stages, the difference is negligable)

in either a cash game/tourney.. you dont want to be calling EP raises with filth like A10.. so in that respect you are correct that the gap concept is prevalent in both cash and tournies.. but the nature of deep stack cash games is that hands are playable with 100/200 BB's.. but not when you have 20/30 BB's