The recounting of Mogami Sadao and Sakai Saburo are similar because they both were pilots during the war and both recounts mentioned the strategies of both sides.
One difference is that Sadao fought "in Manchuria to attack" (Sabao, H. Cook and T. Cook 84) and Saburo fought in the Pacific near America. Another difference is that Sabao "felt we'd been left behind in Manchuria" (Sabao, H. Cook and T. Cook 85) when Saburo says that "It was murderous combat. Kill the opponent before he killed you" (Saburo, H. Cook and T. Cook 136). In other words, Sabao and his troop weren't getting much action at first compared to Saburo who was fighting constantly.
The last difference is the biggest, in my opinion, the amount of detail that is mentioned