[sofere]

The way it is worded, i believe your theory is incorrect because you are judging a move based on how it affects your opponents $EV, not by how it affects your $EV.

Your data was as follows:
[ QUOTE ]
Again, assume the 200/400 blinds.
UTG 5000 (39.3%) (34.1%) (42.1%)
Button 800 (13.1%) (24.4%) (0%)
SB 1500 (19.9%) (16.4%) (26.6%)
BB 2700 (27.7%) (25.1%) (31.3%)

[/ QUOTE ]

[ QUOTE ]
bigstack doesn’t want to win this hand against shorty

[/ QUOTE ]

As I read it, your contention was that if called by the small stack, you would prefer lose the hand to winning it. According to ICM your equity if you win is 42.1% vs 34.1% if you lose.

Therefore, given that small stack and only small stack calls winning the hand makes you 8% better off than losing. It doesn't matter how much equity was transferred to or from your opponents, all that matters is that you are in a better position than you were before.