Snowbird writes:

I don't find that comparison universally valid, so I have to disregard it.
For example, if you have to make a gear-up landing, you are advised to do it
on concrete rather than grass (or dirt). That's what the literature says
anyway.

But both are considered accidents, as opposed to a normal landing with gear,
which is not an accident. Thus, while a landing on one surface may do less
damage than a landing on another surface, that is not a huge consolation to
the pilot who has to land without gear.

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