I would think load HAS to come into it. When you get your bike dyno tuned, the dyno adds appropriate friction for proper load testing.
Wind resistance quadruples between 55 and 110mph. This increase in load is enormous. It requires 8 times more horsepower to top out at redline than it does to reach redline at half the speed.
I would have to think that these conditions would very much change what's going on with your fuel system, even though they are running at the same RPM.
/edit : (I could be very wrong about assigning importance to load for checking fuel delivery and spark, so just tell me to shut up if I am, but I cant imagine why a dyno would simulate load for tuning otherwise, and it really seams logical that it would make a difference. It's a completely different environment for the engine at redline in top gear than it is in second)