One is a scanner, the other a receiver. The list of differences is vast. For starters, faster scan speed with the SDS100, more digital modes with the DV10, Trunk Tracking with the SDS, none with the DV10 (but can decode P25 Phase II on a single channel of a trunked system). I haven't done a side by side, but I would think sensitivity and selectivity would be better on the DV10 based on design.