Measure from non related Table Always null

Hi mahoneypat  thank you again for helping me  🙂 

I think i'm going to the right direction, 

Here is the result of my calculation: 

OLD_COGS here is  a simple : 

[sum9l] * [total shipment Cost of Goods Sold]

CrossjoinCOGS is : 

So basically I put all related table from both fact tables in the crossjoin section, is that correct ? 

CrossjoinCOGS
    = SUMX (
        CROSSJOIN (
            VALUES ( 'Product Master'[Product Key] ),
            VALUES ( 'Product LCBO'[Lcbo_Product_Key] ),
            VALUES ( 'Channel Finance'[Channel Code] ),
            VALUES ( Calendars[Date Key] )
        ),
        [sum91] * [total shipment Cost of Goods Sold]
    )

And summarizeCOGS is 

Basically I put all related column from both fact tables, same questions is that correct ? 

SummarizeCOGS = 
SUMX (
    ADDCOLUMNS (
        SUMMARIZE (
            'Financials',
            'Product LCBO'[LCBO SKU No],
            'Channel Finance'[Channel Code],
            'Product Master'[Product Key],
            'Calendars'[Date Key]
        ),
        "COGS", [sum91] * [total shipment Cost of Goods Sold]
    ),
    [COGS]
)

I'm happy, because i feel like I have the same result with both calculation, however an other question come to my mind : 

1. Is this result being lower than the initial one is because we take all values that we have in common ? just like a innerjoin in SQL right ? 
2. In terms of performance, what calculation should I use ? 

Thank you so much again mahoneypat & PaulDBrown for answering