  The Unified Model of AGN predicts the sole difference between Seyfert 1 and
Seyfert 2 nuclei is the viewing angle with respect to an obscuring structure
around the nucleus. High energy photons above 20 keV are not affected by this
absorption if the column is Compton thin, so their 30--100 keV spectra should
be the same. However, the observed spectra at high energies appear to show a
systematic difference, with Seyfert 1's having $\Gamma \sim $2.1 whereas
Seyfert 2's are harder with $\Gamma \sim$ 1.9. We estimate the mass and
accretion rate of Seyferts detected in these high energy samples and show that
they span a wide range in $L/L_{Edd}$. Both black hole binary systems and AGN
show a correlation between spectral softness and Eddington fraction, so these
samples are probably heterogeneous, spanning a range of intrinsic spectral
indices which are hidden in individual objects by poor signal-to-noise.
However, the mean Eddington fraction for the Seyfert 1's is higher than for the
Seyfert 2's, so the samples are consistent with this being the origin of the
softer spectra seen in Seyfert 1's. We stress that high energy spectra alone
are not necessarily a clean test of Unification schemes, but that the intrinsic
nuclear properties should also change with $L/L_{Edd}$
