The most accurate statement comparing cell membranes and cell walls from the options provided is:
Cell membranes function mostly as selectively permeable gatekeepers while cell walls function mainly as support systems.
This statement correctly describes the primary functions of each structure: cell membranes regulate the entry and exit of substances, while cell walls provide structural support and protection for the cell. The other statements contain inaccuracies regarding their functions or the types of cells that contain them.