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So, in this case, 270,000 Marriott points are approximately equivalent to 100,000 SPG points. With SPG, you get 5,000 more miles, but with Marriott you get a 7 night stay. If we ignore the differences, we can say that we would need 2.7 Marriott points per SPG point in order to break even.
You can earn points with the Marriott Rewards Credit Card program with each purchase you make using your card, with even higher earnings for your transactions at any Marriott brand hotel.