No not at all. If your going to include distribution losses from one system you need to include from the other system.That would not be the correct approach. You have to take the electricity losses into account in this analysis because you are converting one form of energy into another, and efficiency is important.
My electric has a large % hydro generation here, and very little gas.
Others have nuke plants, wind, coal, obviously gas is not the only option for generating electricity.
Your comparing apples to oranges.
Tons of gas is just randomly burned off, or lost or leaks out of the system.
It seems like every other year an entire neighborhood outside of Boston, NYC or Philly blows up due to faulty old gas lines.
I cant remember the last time 15000 people needed to be evacuated due to a faulty electric distribution line.
Where as the gas lines to power plants are generally well maintained and have very little losses.
And we haven't even touched on propane, which is is never piped to residences anywhere, its delivered with diesel tanker trucks, so you have huge loses right there.