1) Yeah I believe so. I might recall incorrectly but I think it's in this ballpark.
2) Again, they bring different things to the table. As for the leathers themselves both source from the same tanneries. Carlos Santos offers a patina service at a very reasonable price, and the finish of these are top notch.
As for the burnish, you can compare several pictures for yourselves, it's really a mater of taste more than anything. Carlos Santos seems to apply a bit more burnish as standard. Have a look at these non-patina variants and decide for yourself:
Both are great makers and they have different appeals. If you are really into shoes, both of these makers has a place in your wardrobe. Personally, I just can't decide which Patina color I want, that's the real challenge.