Walmart and Sams are certainly the same company, however they do not sell the same beef products. Sam's stores have butchers that cut and package boxed beef in store. They can fabricate pretty much any cut of steak you want. Most of the beef in Wal-mart stores comes case ready already packaged in the containers you see in the meat case. I doubt you can get many steaks "cut to order" at WM(maybe a ribeye if you buy the whole loin or if they happened to have a ribeye roast in the case). That 12% solution helps the beef retain its bright red color and enhance tenderness. To me, steaks or any other cut of beef from Sam's are as good as you can get anywhere. Wal-mart to me is a totally different product...that solution gives it an odd texture that I don't personally care for.