How has nobody requested to fetch this? Please fetch thanks.

Comparing the two.

CBM

Video Source Japanese R2 Bluray
encoded in 8-bit
with slower settings meaning
ref=above 5 me=umh subme=above 9 me_range=above 24
with a low crf=14.0 a high quality encode will use a crf of 18 or lower
in my experience going lower than 16 will just get you a larger file size than necessary
just like when people up the qcomp=0.60 higher than this you will end up with a 1gb+ episode
when the file size should really be half that at most.

Audio Source Unknown
My problem with English audio and Japanese video is sometimes it's spliced and then re-encoded
multiple times. Always look for FLAC or AC3 192 or higher

Subtitles
Unknown ASS probably [EveTaku]

Zero

Video Source U.S. Bluray R1
encoded in10-bit
with slower settings meaning
ref=above 5 me=umh subme=above 9 me_range=above 24
with a low crf=18.0

Audio Source AC3 448kbps
Higher Quality Audio

Subtitles
PGS would've preferred [EveTaku] muxed in instead but he at least included them so someone else can re-time them
Please re-time somebody. Plus chapters and all the extras from the R2.

So in my opinion Zero's is the better encode a high quality encode without going overboard on the file size
and better audio quality included chapters and bluray extras and also including styled fansubs.

Those were mostly 1080p and R2. This is the R1 720p with dual audio.

Thanks for dual audio I wish more people would upload R1. Though for AKB0048 I prefer the Japanese audio only because of Watanabe Mayu.