Whatever differences there might be, those differences are largely unpredictable and they are outweighed by other factors, outweighed by a lot. This has been part of a very recent discussion in a topic where another PR in breach asks about the odds of facing inadmissibility proceedings when they come to Canada. In that topic I address the risks of inadmissibility proceedings at the PoE when a PR in breach arrives here, and @Besram offers several astute observations about various factors and considerations in play for the OP there.
Remember that the PR's personal situation dominates how officers perceive them . . . even if one PoE is generally more lenient than another (reliable reporters with more experience in that regard than me typically say this not so, not in any useful sense), if arriving here at that PoE is in anyway incongruous with the PR's personal circumstances, arriving at that PoE will increase the risks of an adverse outcome.
Best for a PR in breach to arrive at the PoE that makes the most sense for their situation and plans.
Additionally . . .
CAUTION: Seeking and relying on information, let alone advice (such as inquiring what should be done), based on abstract or hypothetical queries (rather than based on the relevant circumstances in a particular PR's situation) is fraught with peril, especially for a PR who meets the definition of inadmissible and is outside Canada. The specific details more than matter, they make a big difference, often the difference that determines the outcome.
For example, if your queries are about a PR (perhaps you?) who is not IN Canada yet, and not in compliance with the PR Residency Obligation, and especially if it has been more than three years since the PR was last IN Canada (note that I am not acquainted with your personal circumstances, which you have not shared in this topic), my observations in response to your query about a PR applying for a new status card are largely irrelevant. As I noted in response to @canuck78:
If that is not the situation, if the previous query was a hypothetical rather than an actual situation, my previous response above does not illuminate much (it mostly states what the law is, how the law works, which does not illuminate much about how it will go for a PR in breach and still outside Canada). In particular, if the PR's circumstances (again, including yours if your queries are about you) are different, and for sure if the PR is in breach of the RO and not currently IN Canada, your previous query here and my response is largely irrelevant, or at the very least way, way premature.
That is, what I described about the law and how it is applied is only relevant for a PR who is currently in Canada, has no inadmissibility Report or inadmissibility proceedings pending, and is applying for a PR card after having stayed here two straight years . . . and is only about whether there could be an adverse outcome in response to a PR card application "solely due to [an] earlier absence." Otherwise, especially for a PR in breach currently outside Canada, there are far too many contingencies, all sorts of potential wrinkles, some likely, that can significantly alter what happens.
It is possible, and there are many anecdotal reports of it happening, that a PR in breach outside Canada is waived through the PoE upon arrival, is not subject to a RO related examination; in that case it is then possible that this PR could stay two straight years and then (only then) be in position to make a "safe" PR card application. As has been described. But for a PR in breach who is outside Canada that is just one possible scenario, and it is the best case scenario, not the more likely scenario; there are lots of risk that things go differently.
To some extent your previous query was akin to asking if someone with a million dollars in the bank can spend that million dollars (sure they can). But that does not illuminate much, not much at all, if they do not actually have a million dollars in the bank and they are relying on winning a game of chance to get a million dollars.
It is worth noting (for a PR in breach attempting to return to Canada from abroad), that even though many of the various scenarios in how it goes can lead to adverse outcomes, including loss of PR status, there are also some others ways it can go in a positive direction. For example, if a 44(1) Report is prepared by border officials and then set aside based on H&C reasons by the second officer reviewing the Report (acting in the role of Minister's Delegate), that PR should not have to wait two full years before it is safe to apply for a new PR card, and in the meantime they should be able to make short trips abroad (so long as they settle in Canada, establish an in fact permanent residence here, and mostly stay) -- but this too is just one of the possible ways it can go, another more or less best case scenario among a number of other not-so-good ways it can go, and the prospect of it going this way depends on the specific details in the PR's particular situation.
To be clear: the particular details matter and for a PR who meets the definition of inadmissible there are various risks potentially leading to adverse outcomes. And for a PR in breach of the RO and still outside Canada, it is way, way too early to consider how things will go years from now when a PR card application might be made.
Leading to the observations by @Besram, which as usual are astute, more succinct than mine, and with which I largely concur except to note that a consultation with a Canadian immigration lawyer can be helpful, offer some useful guidance, without necessarily incurring the expense of paying the lawyer to prepare a written H&C package. For one thing, a lawyer can review the particular reasons why the PR did not come to stay in Canada sooner, and offer some instructive guidance that should help the PR prepare to best present their case to border officials . . . if it comes to that.
Which brings this to the fulcrum in this PR's situation: what happens, how it goes, when the PR in breach arrives at a PoE in their effort to come to Canada to stay. . . TBC
