I've been using the Walmart reusable shopping bags, the blue ones. I got em for 99 cents each, they have handles, and can handle around 5-7 gallons of medium. I'll post some pics later when I get my camera, but they have been working great for the plants I transplanted them into. They compare very nicely to Smart Pots, I'd recommend those trying to save a few bucks give them a try...
No offense to you... but those walmart bags are NOT the same thing. 1. the material is not meant for plants, and may have chemicals that leech into the substrate. 2. The material is not a breathable fabric, and will not have the same result as SP's or AP's. You might as well be using a grow-bag.
You can't really say they compare unless you've done a side by side... and my hypothesis is that the SP beats the walmart bag.