They're pretty much the same except (A) the S2 has a decent Anti-Reflective coating on the outer screen, while the U2 has none at all so it's a LOT more reflective, and (B) the U2 has 900 lines of moving resolution while the S2 has 1080 lines. Those are the only two differences i'm aware of.
That excessive reflectivity is intolerable to some owners, while other owners aren't bothered by it. I've compared the reflectivity between these two side by side in the store and there's no way i'd ever buy a U2 even for nighttime viewing.
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