Not exactly the same. Two differences:
The TigerDirect card is 64 mb, the Office Depot is 32 (should not make much of a difference for MAME purposes).
The TigerDirect card is manufactured by an company other than ATI (Connect3D, in this case). The Office Depot card is a "Built by ATI" retail box.
Basically, Connect3D buys Radeon chipsets from ATI and puts them in their own board. Many MAMErs avoid these cards as the secondary components contained in them, such as the TV-out module, may be substandard. This may result on poor image quality on TVs.
ATI also manufactures their own cards, using high-quality TV-OUT components. Among the BYOAC boards, ATI-manufactured boards appear to be the preference for this reason. You can tell on any retail box which type of card you're getting, either "Built by ATI" (good) or "Powered by ATI" (may or may not contain substandard components.). Usually, the "Powered By" cards are cheaper.
Note that nVidia does not make thier own graphics boards, but always sells chipsets to third parties. Some of the nVidia cars you can buy will provide exceptional TV output, others substandard, depending on the reseller. Its usually a matter of you get what you pay for.
ATI-made boards are preferred simply because they offer a high standard for TV out, not because the Radeon is an inherently better graphics chip than the GeForce, etc. Since nVidia does not make their own graphics cards, they do not have quality control over the TV-out components that the resellers use.