Match Play off Different Tee’s?

From CONGU's guidance: "the competitor playing over the higher rated course receives the difference in the CR values added to the Course Handicap after the application of the stroke allowance". So,

Playing Handicap (lower/est CR) = (Course Handicap x allowance)​

Playing Handicap (higher CR) = (Course Handicap x allowance) + difference in Course Rating​

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Stroke indexes appropriate to the set of tees being played by the player receiving the strokes apply (NB in better-ball, players receiving the same number of strokes could receive them on different holes if playing from different tees).