To me that says the EV of us open shoving pre and him calling with Q9s is the same as him 5bet shoving. Obviously the result is the same, but when he 5 bets there is a lot more dead money in the pot.

I do not understand how you can make a play that is (chip) +EV for you and yet neutral EV for your opponent. Where do the chips come from?

is it just 41400 * 68, which would be 28152 and more or less = 25416?