They both do the same job, but they're definately not the same paper. In my experience , the Kentmere lustre has marginally less dmax (especially compared to the latest ilford mg), is slightly faster (ie, requires less expsoure time), and responds slightly differently to mg filters. However, if you compared final prints on each i doubt you'd see huge differences - the difference would be in the exposures / filtrations / dodging burning etc required to create them. I'll be honest though, there's very little price difference really (10x8 100 sheets: Ilford V Deluxe is £53, Kentmere Lustre is £47 currently) and I find it easier to keep all my paper the same stock so just stick with Ilford nowadays as its available everywhere.