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This question arose from a game this weekend, and we could not find an exact answer.
I'm NOT the nid player, so bear with me on the recap.

Question: when determining your strength vs. toughness for poison, do you compare modified stats or unmodified stats?

Figure 'A' vs. Gaunts
The Gaunts assault figure 'A'. The gaunts have furious charge and poison weapons.
Due to the furious charge, their strength increases by 1, giving them a STR4. The toughness of figure 'A' is 4, so the gaunts are able to reroll all 'to wound' rolls???

If you base the abilities on modified stats, what about the defenders? What if they are on bikes?

Lets say figure 'A' is an attack bike vs. the same gaunts.

The gaunts attack, furious charge increases their strength to 4, which is now the unmodified stat for the attack bike. But if you count modified stats in this situation, the toughness of the attack bike would be a 5.

So... would they re-roll 'to wound' rolls or not?

Situation 1: Re-roll

Situation 2: Don't re-roll

Poison says nothing about modified or unmodified stats, as such, modified is assumed to be legal.

You compare your actual strength when making the attack to the actual toughness. So S3(4) vs T4(5) does NOT give you a reroll

The only time you ignore modifiers is when explicitly told to do so, for example Instant Death, sweeping advance, etc.

For the first bit, poison weapons do take into account attack modifiers and work as you described, page 42 of the BRB is where to look. And yes the bonus for a bike is only igored for ID not poison.