Drawcall wise, unless your already using any of thous textures in the same material as you would for the air con, your going to have 1 more draw call from the new material w/e texture you use so that isn't really a factor in choosing which texture here, but if there was an aircon texture on a palette you where already using on your model, especially if it was in the same material, then yes it would be a massive factor.
there is also another factor to consider here, which is the texture detail. The textures are not actually identical, although very similar (most likely made off the same texture from CGTextures or something

) but the aircon.dds is in fact, much smaller, with the front face only being 70x64px, where on the portacabin.dds file, its 140x128px which is twice the size. However this shouldn't be the overall deciding factor on picking which texture to use but it is a factor. There is also a few small aircon textures on \staticobjects\_asia\village\textures\chvillage_obj_01_de.dds but they are pretty much irrelevant.
The biggest factor here is simply, is there a high probability of one of these these textures being loaded already in a map using my static by another static and if yes, which one is the most likely and if there isn't a high probability, which texture has the least impact on the memory and also other smaller factors to consider, like pixel detail and what else can you use from this palette on this static or similar statics being used with it.
Now onto where each of these textures are used, the aircon.dds is a vBF2 texture, used on pretty much every middle-eastern city building (including many of the pr me city buildings, + other pr statics too) and most likely a bunch of other vBF2 objects although its mainly used on the ME city buildings.
The portacabin.dds texture is pretty much only used on the PR portacabin (\objects\staticobjects\pr\military\portacabin\) and also the PR Tent_v2 and the new Tent_v3. Other than that, can't think of anything significant that uses it. The palette is also more used in the next version of PR as the new tent_v3 tents add another, bigger aircon to it, its front door texture and some other stuff, although isn't 100% filled yet.
As such I think we can conclude that the portacabin texture, even thou is pretty common in many main bases, it isn't outside that and if its an insurgent map, with a carrier for example, very good chance it will not be loaded and loading this pretty large texture for a tiny portion is really not worth it here. The aircon.dds if your static is going to be used with a lot of ME City buildings is a certain yes to it, and even if not, the texture is so small that loading it isn't going to impact very much on the memory and the more you use this texture on other statics in the same possible series possibly, the more it will be worth loading it.
So unless you can pretty much guarantee it being used with the portacabin or the tent_v2/3 objects, I would go with the aircon.dds texture here, even thou its 1/2 the detail of the other (although if you really wanted to, you could remake the texture from scratch, upping the rez as long as you kept the UVs etc the same then the new detail would translate over all the statics using it).
There is another option, but I very much doubt that in this case it would be worth it but going to go into the basics anyways just so your aware of it, which would be to make a new texture as part of a new palette (with a bunch of other textures) that your new object series uses enough to make it worth using. Like for example, with my new afghan static palette textures, one of the things I did was integrate the basket texture into it from the pr/village/ buildings, which I did for two reasons. The first is to cut down on draw calls, with the props all using a similar material/texture, it cuts down on draw calls rather than having another material loading another texture. The second was because I added a normal map to it as part of it, and a spec map as the old one was just a colour texture, the new one is a detail texture which also meant making it grayscale, so it gets the colour off a separate colour texture. As such, with my new afghan statics I don't load the old basket texture from the village textures (which also had some stuff on that palette I didn't need for the afghan statics), saving on draw calls and also adding more detail, as well as saving on memory assuming that the new palette size would be the same, and loading the new texture on top (note the palette isn't 100% finished yet so ignore the unused space etc)
