I am scratching my head when I read STP report more in details. It seems that SPWR might be able to catch up STP's margin within an year. One improves, one falters. STP latest eps seems not at full dilution (156 millions shares) If fully diluted, STP probably only makes 35 cents in 2006, not much better than SPWR's 34 cents.
If you have time, can you do some comparison work between these two?