You're probably right but I would put it like this:

Calling a raise after completing in the SB is mathematically equivalent to calling a raise and a reraise after limping in terms of implied odds.

Let's say you call preflop getting 5:1 and the odds for flopping a set is 8:1 (to make the numbers easier and to take into account the fact that you will sometimes make a set and still lose). So that's 3 SB's to make up postflop.

Now we say that you're getting 15:3 instead and the odds for flopping a set is 24:3. So now you have to make up 9 SB's instead!

So I'm basically repeating what you said here, but it was to convince myself about the math.