They are fundamentally different types of vehicles. But putting that aside, if you want to compare the largest payload that each vehicle can transport you wouldn’t just use the pickup truck’s GVWR, you would also include it’s towing capacity. There’s a reason 90% of the time people use a pickup to haul something, they’re towing.
What does this have to do with write-offs? I don’t think they can write off episodes of South Park and the daily show that have already aired.