Other than finish, there is very little, if any, difference physically.
That said, this is one of those cases that I belive you do get what you pay for.
The DUI will come mapped to your specific engine/carb setup you have. The GM unit will not.
As for changing out parts on the DUI: DONT! Every part in it is comperable or better than the OEM GM part. The DUI is NOT a cheap Chinese disty. Its a high quality American Made performance part.
Be very wary of the CHEAP HEI units for sale, especially the ones online from China. They typically have Issues with tolerance and materials. They also come with incorrectly hardened gears that will wipe out your camshaft.
Currently I am running two GM HEI's and one DUI Dizzy right now.
No prblems with either, but the GM units are on GM/Buick engines and the DUI is on an AMC 304 V8.
Spark gap is .045 iirc, 8-10* BTC depending on the engine, the plug burn is great, power is smooth and they idle better than stock......Mileage is undetrmined, I am still dialing in the carbs as all three are running rich right now and not streetable. (too many Jeeps, too little time to work on them).
Love my HEI Dizzy's.
Hope that helps you some.