Anchor ratio question

I talked to a couple of SEO folks and they all say the same thing about anchor ratio:

If you have an over-optimized anchor, just use comments links, Web 2.0s and other D0follow links with naked, branded and misc anchors to dilute the anchor ratio

Even though it sounds correct, each link has different SEO weight. And the weight of 1 GP on an ok website (let's say DR 30+, website traffic 1k+) is way higher than the weight of a link from a comment or Web 2.0. It means that to dilute anchors from 10 GPs you need 10x more low quality backlinks. And, instead of doing just a few GPs with naked, branded and misc anchors, you have to generate tens of links to dilute the ratio.

Does this thought process sound correct? or the algo (Penguin) that tracks anchor ratio works differently and it only counts a total ratio of anchors without taking into account the value/weight of the link?

Some link sources are ignored utterly like website stats aggregators and most likely anchors from those do not count as well.

However, non-spammed blog comments, well-setup web 2.0s, press releases etc, even though they are lower quality, anchor text will most likely count and they can be used for diluting.