My guess is that they have some features in common, they have some differences too, but actually they are almost the same quality level.
Are there reason to say one is better than the other or is most of all a matter of personal taste and needs?
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I would say that they are different. Lightroom offers more bang for the buck, better detail and contrast, and better workflow, but there are situations where DxO shines. This review summarizes it well.