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Project Gutenberg only stores ebooks that were prepared under the Gutenberg project. There are other sources of books, including private persons that scan books. That's one source of difference. The other one is the fact that MR stores the books in Canada, which has life+50 copyright. Australia used to have that too, but has changed to life+70, but this does not apply to books that were already out of copyright at the time of the change. There may also be some other minor differences in the copyright.
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