I would guess that the manufacturing differences would be very slight. CDs aren't like LPs, where the kind of vinyl you use and the care you take can make a major difference in the sound. (Which is why foreign pressings of LPs often sound much better than domestics, even using the same master tape.) For CDs, the real difference is in the mastering, and I cannot imagine that JVC wastes its time making two different masters, one for its own XRCDs and one to license back to Fantasy.