Actually they are exactly the same, with different labels on the front. Tatung is will be selling 20% of its Elio P810 players in Taiwan and Europe. The additional 80% are currently being sold under the Gateway Phot Jukebox brand name in the US.(Tatung also sells the SoundBridge under the Roku brand name in the United States.)
While it’s not uncommon for manufactures to retag their goods. It is just interesting how brands names and brand recognition plays such a big part in consumer decision making. Do you really think that the mass consumer would really choose a Tatung over a Gateway, even if it was $30 or so cheaper?