Admittedly I don't think I've used enough P&L to comment on this specific comparison, but I can without hesitation say that this is a "which is better", rather than "what's the best" type of question
The burnishing on Manor Hall, or the limited times I've used the P&L, has been no better or worse than I'd expect from a premium paint
The best, however....
Really, I'm not getting paid to plug anything, but I have actually sanded down BM's Aura, quite intensely, w/o any burnishing
The color is true all the way through (though the sheen may be removed)