BorderMan, yiur way of reasoning is not complete, since it does not account for the increase in power when actually wearinbg the ring. If you do want to put it in percedntages, I'd propose something like this:
Start - Sauron: 100%
Ring forged - Sauron x%, Ring y% (with y > x in my opinion)
The increase in power when actually wearing the ring could stem from the fact that the ring is a focus point for his power, it can be channeled more easily and is more effective. This would mean that (x + y) > 100, as long as Sauron wields it. The transfer of power nito the ring would probably have created a link, similar to the link between the Nine and their rings. Destruction of the ring would then result in the end for Sauron (which is what happened).
When someone else learns to control the Ring, he/she will get the benefit of the y% that were invested in the ring. In order to be able to control the power of the ring, one would have to have considerable power of his/her own. This would enable that person to slay Sauron and usurp the title of Dark Lord.
Just my 2 cents...
Jellinek
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