I would like to compare [based on looks and simple onbservation] the Lionel U28C vs. the MTH U30C. a performance evaluation is unfair since the MTH unit is non-powered and the Lionel unit is powered with Legacy electronics. Surprisingly, one would thinklook wise it's a Slam Dunk for the MTH model
.... but NOT SO FAST!
While both capture the prototype models dimentions and general features, each mfg/importer has added details that differentiate the other:
- Both models have the correct GSC truck sideframe types in respect to their road numbers.
- capture each prototypical dimentions
- separate grab iron details
- correct fuel tank/air reservior details and piping.
- infamous GE U boat exhaust stack
- rear fan grills magnetically held for easy switch acess.
- Front and rear pilot drop steps.
- mu plug.
- safety chains on front and rear pilots
- correct GE rectangular numberboard & headlight housings
- correct horn placements
MTH additional details:
- coupler lift bar on front and rear pilot
- finer hand rails/grab rails
- radio decals on both cab sides [note U28C's were not as delivered with PRR "Radio" decals]
- ACI decal on hood.
- correct second generation PRR red/white logos across the body
- wind deflectors on cab sides
Lionel additional details:
- very readable warning signs/ builders plated
- cab sun shades
- NO "green" marker lights
BOTH are missing:
- the Wheel Slip Modulator detail found on the fireman's side of the loco's trucks. They are cone shapped devices attached to bearing cap axle ends.
- red marker lights on the short hoods
This is the Lionel U28C
and here is the MTH U30C
Firemans side comparison
Rear Comparisions
Engineers side comparisions
MTH Cab interior - Notice Green Motor shield in Dummy unit
Lionel Cab interior. Notice motor shield set back closer to "eletrical cabinet"
Funny that I purchased the MTH Dummy unit to add a cab interior.... only to find out the dummy wire harness inside is dependent on that motor shield for support. This makes adding the interior to the mth unit a bear
... duable but a lot of work too!
The Lionel unit with all its Legacy electronics has ample room for a cab interior.
This is due to the motor and motor shield set back toward the "firewall/electrical cabinet area of the cab. 
As far as the Lionel unit is concerned, some correct PRR Red/white Microscale decals should do the trick. feel free to add any additional comments/observations.
