The part of this debate that interests me, and may in fact be the only proveable part based on facts, not opinions (about magazine quality and worthiness), is magazine circulation numbers.
If FLEX was not audited for circulation, then both it and MD could spout off any number and proof would be difficult for anyone not privy to the real numbers to prove- that would be most of us. In this situation, the numbers for FLEX are available, and proveable, but the numbers for MD, because it is not audited, are not.
I suspect, were the situation reversed, and the numbers for MD available, but those for FLEX not, many here would be screaming for FLEX to reveal that figure and wondering in various manners just what the big secret is. I also suspect MD would be printing articles summoning that information from FLEX.
Surely both magazines must give some sort of reassurance to advertisers that the per-unit/reader cost is based on reality, not on hype. FLEX, by being audited, can provide those numbers. If the cost of a page for MD is double that for a page of FLEX, then obviously MD has twice the circulation of FLEX. Or, the reverse. This is not as good a guideline as is being audited.