NetJetsCapt.,
You're right on with your anlysis of the two aircraft taking off, but that again is climb gradient, not rate of climb.
To answer the original question of rate of climb vs. headwind component we would set up the following:
Two aircraft take-off on parallel runways, one with a 20kt headwind component, one with no headwind component.
After both aircraft rotate and begin to climb, which will be the first to reach 1,000' above the airport?
Notice no reference is made to horizontal distance or groundspeed. Cause it doesn't matter is my arguement!!!
But again, you're right on with the climb gradient in your example, I'm with you on that one. And realistically climb gradient is more operationally important, this is just my theoretical question.