I'm not quite sure I can recite either of their goals but I like what both are doing with SACD. The MFSL SACDs of Doobie Brothers, Billy Joel, Stevie Ray Vaughn, James Taylor, Carole King, and others present well known titles in a new light. The remastering has less compression, bigger soundstage and images, and are better sounding than the original CD. Analogue Productions is also putting out excellent SACDs in classic rock and Jazz. On top of that, Analogue Productions has ventured out into hi-res downloads and DSD downloads and that is exciting if the results remain good.