As I've told they are not the same. I may be a litte messy with terms, sorry.
The first entry is another angle. I mean the cameraman just changes the angle during the same scene (two men talking). So the layer break will be more visible here. But it is 50/50.
The second entry is just another, different scene, not angle within the same scene. The previous conversation ends, two men leave the room and the new scene (second entry) begins with them driving up to a bar). It is 53/47.
So it's more logical to set the layer break to the second entry, but I'm not sure about the compatibility with the standalone dvd player. I've read here that the player might experience some problems during playback.
Thanks again