Something nets out - meaning has/results in a summary value, including various side-effects - for whatever form of value you're assigning.
Something nets out the same if the outcome is of the same value. It can also net out better or worse.
Your example is from a humorous source, so it's used tongue-in-cheek: "I worked every night for a month" yielding the same result as just coming up with the figure with minimum effort.
Let's take some more standard examples:
"Why are you shopping at the corner store instead of going to Wal-Mart? The prices are much lower!"
"If you count the cost of fuel and the time wasted getting there, the corner store nets out better."
or
If we wait for the bus now, we'll net out about the same time-wise as just walking there on foot, and that's assuming the bus won't be delayed.
And something counter-intuitive:
The device, the user manuals, cables, inner packaging, outer packaging, pallet and securing straps will net out over thirty kilograms, and that pushes us into 'cargo package' territory.
The expression to net out comes directly from net weight:
Actual, computed, or estimated weight of a good without its container and/or packaging. Gross weight less tare weight equals net weight.
...which in this case means something exactly opposite!
According to the Cambridge Dictionary, the expression "better you than me" has this definition:
said by someone who does not want to do the thing that someone else is doing
This is a mainly US expression: the UK equivalent is "rather your than me". This fits with the first definition that you quote, but not the second. I agree with the Cambridge Dictionary and your first definition: I think that the second definition is wrong.
A better expression for the second definition would be "I'm alright Jack"
Best Answer
Yes, but the word probably is important here. The speaker isn't certain that the other person works harder. The speaker is guessing about that. However, the speaker is certain that at least they worked equally hard.
This kind of sentence might be used when another coworker received a promotion and you didn't.
"I thought I deserved the promotion more than him. It wasn't as if he didn't work just as hard as I did --- more so, probably. However, many customers complained about his rudeness and he was often late to work."