They are using very similar hardware under the skin, but the case designs are obviously different and the software is completely different. Both are using the mobile Adobe Digital Editions SDK to implement ePub and PDF support (with DRM), but again their implementations (mapping of the SDK onto the device and how the reader interacts with it via menus) are different - particularly for PDF.
If you are leaning towards the PocketBook, I don't know of any compelling reason to switch to the Opus.
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