I think you misunderstand me.
As others have pointed out, there are lots of aircraft - e.g. the Maule, some Jodels - that come in both tailwheel and nosewheel versions. Assuming they have reasonably similar starting values, by comparing maule:maule; jodel:jodel you should be able to avoid the pitfalls of comparing taildraggers as a whole (including vintage and aerobatics types) to tricycle aircraft which by and large will be more staid.
I guess what you can't take into consideration is that the taildraggers will be more likely to be being operated from farm strips and unlicensed aerodromes which will be higher-risk.