the retail article master is much better
just kidding.
The main master data tables are the same. Retail added some addition table.
But the main difference is the mainteance. Instead of MM02 you use MM42.
Behind is a completely different processing logic mor retail driven and mass data enabled.
Support generic articles with variants and structured artciles like displays and sets
On other side the material master support time dependent data maintenance, quality management etc..
So it really depends on your business.
Hint: use the retail article master
