They are similar in quality. As far as I know the Bushnells have the Rainguard coating which is nice for hunting in the rain and snow (also increases light transmission). I think the Nikons might in general have a bit more eye relief or that may be just the 3-9x40's (don't recall off the top of my head). They both have a lifetime warranty but the Bushnells also have a one-time no questions ask warranty (for non- defect type problems) and in general bushnell is said to have better customer service.
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