Almost but no. I would be surprised if they aren’t made in the same factory and would put money on it. They are functionally the same. However, besides being much cheaper, the XTS is better in the fact that it also has slots to thread your sling through and the 104 model also has QD sling sockets on both sides. The cheek rest will flex some in the front if you put too much pressure with your cheek but could easily be fixed by placing a piece of foam or something solid under the cheekrest or setting to account for a little flex if you press hard. Haven’t installed yet to comment on how tightly it fits without rattle but that can always be mitigated with a strip of electrical tape on the buffer tube to take up slack if it turns out to be an issue. Otherwise it seeks as good as the 9 other stocks I reviewed from Magpul, BCS, and B5. If you need a riser or plan on removing or keeping the riser collapsed, I recommend this stock and was quite surprised with the quality of a $24 stock.