Selv om de franske myndigheder havde påvist, at Poste Italianes og La Postes situationer er fuldstændig sammenlignelige — bortset fra, at der foreligger en garanti til fordel for det franske postvæsen — (hvilket ikke blev påvist), bemærkes det desuden, at S & P under alle omstændigheder foretager en anden vurdering af den grad af støtte, den italienske stat og den franske stat yder til deres respektive postvæsener.
Moreover, even if the French authorities had demonstrated that the situations of Poste Italiane and La Poste are strictly comparable — apart from the existence of a guarantee in favour of the French Post Office (which has not been demonstrated) — it should be noted in any event that S & P has a different assessment of the degree of support provided by the Italian and French States to their respective post offices.