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In this abstract I compare theoretical and practical aspects of the Delft and the Inverse Scattering surface-related multiple attenuation. I first show the essential theoretical equivalence of the two using a simple three line mathematical argument. After that I look at similarities and differences in the implementation of the two methods, from deghosting, obliquity and antialiasing, to memory requirements and out-of-core pipelining, parallel processing and finally comparing their relative computational cost. Of particular note, I show that (1) no spatial FFT padding is required to suppress wraparound artifacts and (2) Fourier spatial interpolation does nothing whatsoever to reduce aliasing artifacts.