If you're just looking to compare compression variation between cylinders the throttle opening wouldn't matter as long as it remained the same during the test.
The recommended procedure of choke off, throttle wide open does offer some advantages. At cranking speed, typically 200 to 300 rpm, it allows more air/fuel mixture to the cylinder increasing the pressure in the combustion chamber as the piston compresses the charge. The increased pressure can help identify smaller compression leaks, such as a head gasket, as the percent of compression loss will increase in proportion to the combustion chamber pressure. The extra fuel entering the engine, especially a 2-stroke non VRO, keeps the cylinder better lubricated while the test is performed. Also, if you want to accurately compare your readings to the manufacturers specs for your engine, then wide open throttle is a necessary step. I've typically seen 5 to 30 psi difference, depending on the displacement, between closed throttle and wide open throttle compression test. That much difference could lead to a mis-diagnosis. Even the length and material of the hose used to attach the gauge to the cylinder can affect the reading, more so on smaller displacement engines.
I was trained that any cylinder with a reading 15 psi lower, or higher, than the others was questionable. Does the 5% threshold apply to some of the later outboard designs ? It would only be a 7 1/2 psi variation on an engine with a 150 psi rating.