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JimBRichard is speaking the truth. I think SGC is just tougher in general. One area where they definately seem more leniant is centering. I have seen at least three cards in SGC 40 which had 99/1 -100/0 centering. A small, inoffensive enamel chip in the white boarder of an E94 drops a card 3-4 whole grades, but 100/0 centering doesn't seem to matter.
JimB