Originally Posted by bodosom
The discs are not comparable in any meaningful way. They happen to overlap in visual "calibration" but the AVSHD disc is a calibration disc intended to be used with a meter and software (with special support for ColorHCFR and CalMAN) and the S&M disc is intended for purely visual assessment of your reproduction chain.
AVSHD -- a calibration disc that includes some ancillary material to assist with visual adjustment. e.g. black level or overscan/alignment.
S&M -- an assessment disc that supports that purpose with some adjustment patterns. e.g. black level or white level.
Like most disc collectors I have both as well as DVE and GetGray among others.
I started with the AVCHD and then purchased the S&M. I have no equipment beyond two pairs of THX glasses which I stacked. I want to add that the AVCHD is a great disc for anyone without equipment. There are great patterns for black level (brightness) contrast (picture) and for hue, saturation and sharpness. The S&M disc has some great demo material to see what your display is capable of, and some other cool tests, but after using the checking the settings I got with the AVCHD compared to the S&M I didn't change a thing! So, the AVCHD is a great tool for "visual/filter" calibrations.
The discs are
comparable for the visual calibration patterns. Some of the S&M patterns I liked better, but some of the AVCHD patterns are IMO superior. For example, I like the AVCHD low PLUGE patterns and Sharpness patterns better.
Bottom line: if your wallet is feeling a bit thin and you have no special equipment, not much will be gained by purchasing the S&M disc if you simply want to do a basic calibration. The AVCHD disc is great
for visual calibrations.