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Decision facts

• Gemma 3 27B is #127; Gemma 4 26B A4B is #38 on the same current language board.
• Index scores are 43.7 for Gemma 3 27B and 70.2 for Gemma 4 26B A4B. Their published uncertainty intervals do not overlap, but the aggregate Index does not predict performance on every task; compare the relevant benchmark configurations before choosing.
• Both positions use Measured evidence.
• Listed output price per 1M tokens is $0.45 for Gemma 3 27B and $0.30 for Gemma 4 26B A4B. For 1,000 requests with 2,000 input and 500 output tokens each (2M input + 0.5M output), the listed-rate estimate is $0.39 for Gemma 3 27B versus $0.33 for Gemma 4 26B A4B. Gemma 4 26B A4B costs 14.3% less in this scenario. This excludes caching, batch discounts, prompt-length tiers, tool charges and retries; verify the selected endpoint before budgeting.
• Published context is 131,072 tokens for Gemma 3 27B and 262,144 for Gemma 4 26B A4B.
• Weight access differs: Gemma 3 27B is gated; Gemma 4 26B A4B is open.
• ModelCap currently lists 4 providers for Gemma 3 27B and 12 for Gemma 4 26B A4B.

These are separate published fields, not a synthetic winner. ModelCap does not collapse price, access, context, and capability evidence into a hidden recommendation score.