I suspect you need to rethink this Eddie. The attentuation from 0EV to -xEV ( -x being the highest density part of the filter) will be to the limit of the entire image circle. A crop sensor is not going to utilise the same extremities as a FF sensor and hence a soft grad would be unlikely to provide max attenuation on a crop.
I think
Bob
I think Eddy is right, the way I read it. Focal length is irrelevant and it's the field of view that makes the difference. It's simply how much of the filter is 'seen' by the lens, hence wide angles show quite strong grad effects, and on longer lenses it's pretty much invisible.
Other factors are the f/number, which has a depth of field effect that pulls the grad line slightly more into focus at higher f/numbers, ie harder, but that's pretty marginal TBH. And the other one, similarly a DoF effect, is how far the fillter is held in front of the lens. Again, that's marginal but if you hold a grad right next to the lens without a holder, and then with the holder in the furthest slot, there's a very slight hardening.
I don't know where Lee are getting their into, and since Anand's link didn't work for me it's difficult to say. Possibly a reference to the DoF changes with full-frame vs crop? Dunno. It's not helpful the way it's been quoted here though.
Edit: not all manufacturers definition of hard and soft is the same, and not always consistent either. Lee have what I would call the best interpretation, and most reliable. HiTech are quite noticeably harder, SRB too.