This is a late test but I couldn't find a really good one out there. Oldish camera but still relevant. Each was tested at maximum Mbps and 60P. My observation is that the MP4 is darker and less crisp. It was a very bright day and the AVCHD did a better job showing actual colors and brightness. It also seems more in focus. It's true that other cameras might have higher Mbps for each format but as a side by side in the same camera I have to go with AVCHD. I edit in Adobe Premiere Pro CS6 so don't have an issue with the format. If I just wanted to bang out an MP4 for instant upload it would be fine but I rarely do that...never do that actually.
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