I ask this question because I have found that the PCR efficiencies for my housekeeping and target genes are nearly identical when the former reaction uses 1:1000 diluted cDNA and the latter reaction uses 1:100 diluted cDNA. I intend to use the comparative Ct method to quantify the relative expression between samples and controls, so this efficiency similarity is crucial.
I can't think of a way that a difference in dilution between target and HK gene would matter mathematically, but I could be overlooking something.