The course/headinngs will be determined by adding/subtracting magnetic variation to the great circle bearing calculation.
The final course calculation and runway bearing calculations will result in different great circle true bearings, and slightly different variation values - rounding can result in different values.
Howeve, I agree that a degree (excuse pun) of pragmatism needs to be applied, and the course/headings should be adjusted to the same value - if only to cut down the number of 'phone calls and forum threads....
