What is the actual purpose of your excercise?
If you look at the definition of flow Q and Cv (see for instance
) you will remember that Cv is a measured unit, measured under a given set of conditions. Imagine now an open vessel with a filling keeping the water at a constant level = constant pressure, and this pressure equal to the required pressure for the cv measurement. With free outlet, and not connected, your two valves will then run full flow with different innards and give two different cvs'. This is your starting point.
If you now instead run theese valves in a parallell, connected to a common outlet, and over a number of other devices, restrictions and regulators, you put in a vast number of possible variations. The main variations are related to the rest of the pipeline and what happens after your two original valves. Influences are for instance the pipelines' total cpacity, resistance at different flows, outlet capacity and variations. In addition comes possible throtteling after the valves, layout where the one valve with higest afterpressure will influence flow of the other, the ratio of the one cv to the other, etc. etc.
See the mathematical difficulties?! I would go for Zdas04s' measurement solution, or at least a part test mimicking the actual connection and further throtteling, and test at a number of flow-points to get a grphic curve.
Accuracy by theoretical solution? No experience, but Zdas04 is usually correct!