I think they are the same.
a few things are in bulk, like a bundle of 15 rolls of paper towells, but you don't have to buy a pack of 10 wide screen TV's
I wouldn't mind checking it out. But I do know that I really like costco's and they are pretty good to their employees so its got one up on Sams, plus as leaning points out Sams is owned by Walmart or Vice Versa, but I haven't heard about any mobs at Sams or women not getting promoted, so I'm guessing they are doing an okay job at keeping the riff raff out.