  This paper is concerned with a detailed comparison of two different
abstraction techniques for the construction of finite state symbolic models for
controller synthesis of hybrid systems. Namely, we compare quotient based
abstractions (QBA), with different realizations of strongest (asynchronous)
$l$-complete approximations (SAlCA) Even though the idea behind their
construction is very similar, we show that they are generally incomparable both
in terms of behavioral inclusion and similarity relations. We therefore derive
necessary and sufficient conditions for QBA to coincide with particular
realizations of SAlCA. Depending on the original system, either QBA or SAlCA
can be a tighter abstraction.
