Now they're both excellent movements, but this was a JLC base that Patek bought and refined. If I remember the story they could not buy the thinnest version (no date, no seconds) because the development of that was funded by AP(still used as the cal 2120) and VC, so they had exclusive rights to the thinnest of the thin. The 240 was developed by Patek to replace the 28 and really shares very little in the way of design or construction, as far as I can tell....
A