I'm not talking about equivalents or same perspectives like the articles you linked to. 100mm f/2.8 on full frame will yeild the same DOF as 100mm f/2.8 on 4/3ds. It's the angle of view that will be different.
DOF is a function of the lens. When you talk equivalents, you are talking different lenses.
If the link I gave you did not make it clear that it is not just the lens:
http://www.josephjamesphotography.com/equivalence/#dof
then perhaps this one will:
http://en.wikipedia.org/wiki/Depth_of_field
If neither of those links show you the light, then perhaps this question will: since the DOF is decided by the lens, what is the DOF of a 100 / 2.8 lens?
If you can't give me a number as an answer to my question, then perhaps it might occur to you that the reason you can't tell me the DOF of a 100 / 2.8 lens is because it depends on factors other than the focal length and f-ratio.
Now, let me answer my question: the DOF of a 100 / 2.8 lens on FF at f/4 with a camera subject distance of 10 ft displayed at 8x10 inches and viewed from 10 inches away with 20-20 vision is 0.71 ft. The DOF of a 50 / 2 lens on 4/3 at f/2 with a subject-camera distance of 10 ft displayed at 8x10 inches and viewed from 10 inches away with 20-20 vision is 0.72 ft.
I can get different DOFs by varying the subject-camera distance, the focal length, the f-ratio, the display size, the viewing distance, and the visual acuity. In other words, DOF is not merely a function of the lens alone.
As it turns out, for the same perspective, AOV, display diagonal, viewing distance, and visual acuity, all formats will have the same DOF. Regardless, the DOF is a function of many variables besides the focal length and f-ratio.