They're one in the same, only one shop they come from in Gardner MA, owned by Marlin, H&R's typically have nicer laminated and checkered stocks, limited edition NEF laminated stocks aren't checkered usually. Other than that, not much difference, although older Ultras have nicer finsihed barrels, I just bought an older .25-06 Ultra that they no longer offer, it's got one of the nicest finished barrels I've seen, it may soon become a .375-06!!
Triggers of late have been 3-3½lbs out of the box, but if they aren't, trigger jobs are not that hard to do, or H&R will do a free trigger job when you send a frame in for an accessory barrel.
See the FAQ and Help sticky, lots of info there to answer your questions.
Tim
www.hr1871.com