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In the below Mike Phillips' article you'll find the differences, as well as any similarities.
http://www.autogeekonline.net/forum...anted-know-about-meguiar-s-smat-products.html
Mike Phillips' UC-comments (in aforementioned thread's Post #4):
"Ultimate Compound or UC as it's called in the forum world is the consumer version of M105 Ultra-Cut Compound except that it's not recommended for use with a rotary buffer and it's not as aggressive as the M105 which does make sense as Ultimate Compound is targeted at the Consumer Market, not for body shops sanding fresh paint. It can be used by hand and with DA Polishers and though the Cyclo and Flex 3401 are not specifically mentioned on the label this product does work exceedingly well with both of these two tools".
Hope this helps some Art.
Bob