This is a comparison of (a) the MTH 20-90422 CN Coalporter from 2008 and (b) the Lionel 6-17428 BN Bathtub Gondola (from 2002).
- at first glance, these two models are strikingly similar in their reproduction of the prototype.
- they ride at identical heights. The hopper interior and exterior width and length is identical.
- the simulated coal load provided with the MTH model fits the Lionel model perfectly, so there is no reason to suspect that Lionel's optional one-piece plastic coal loads wouldn't fit the MTH model.
- the Lionel model has a rotary coupler at one end, which is important if you plan to use these cars with Lionel's rotary coal tipple
- as you pointed out, the Lionel model's handrails are molded in, whereas those on the MTH have the "added on" look for a bit more realism
- as pointed out above, the trucks on the MTH model look slightly more realistic.
In summary these two models are more similar than they are different, with the edge going to Lionel's model if you need a rotary coupler, and going to MTH for slightly more detail. If you are looking for a specific road name and logo you may be limited to a model produced by only one of these manufacturers. For example the BNSF bathtub gondolas with the "swoosh" logo were (to the best of my knowledge) only produced by Lionel in 2008 - and are not so easy to find.