Thicker can/base and an advertised holding capacity that is double the P1, same efficiency rating. IMO, the only way you get your money's worth is running it for an extended OCI of 12-15k. A quality filter though.
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They both say 99.9% efficiency. I assume that means they filter everything down to 40 microns?
Actually it's down to 20mu on all but 4 filters and those happen to be the smallest which are indeed 40mu.