The Farming Sim comparison is honestly the best we have available. Two small European developers who started out in obscurity and have become increasingly well known and well played.
Farming Sim 22 and ETS2 have similarly sized playerbases, while Farming Sim 19 and ATS at times trade places on the steamcharts leaderboard.
GIANTS and SCS retain similarly sized workforces. They have similarly global audiences of players (and mods representing those countries and styles of play), and they both have in-house designed engines that are updated over time to included improvements.
Many FS players play an SCS product and vice versa, and at one point, most of the American trucks for FS were exports from SCS games. Vice versa, many of the agricultural loads (and some of the heavy equipment) in ATS and ETS2 comes from FS. Some of the most popular cargo mods on the workshop are FS exports.
Finally, both games share an increasingly overlapping group of brands. Volvo, Mack, MAN, Krone, LodeKing, etc.
So with this backdrop in mind, one game has rigid frames, opening doors and tarps, animated 18 speed shifters, passenger mode, classic trucks, the ability to sleep in a sleeper tractor, separable lowboys, cargo straps, manually attached hoses and trailers, unlimited attacher joints, particle unload animations, multiple driveable/attachable vehicles and trailers at a time, tire pressure, and a moon (some of these are free mods) while the other does not. In fact, the one probably has more working, free truck mods available for it than the other, and the quality increases by the day.
I think it's a fair and valid comparison.
All of this stuff is on the official Modhub:
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