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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.
Marriott Rewards has a high number of airline partners. You can book a Marriott Rewards room redemption irrespective of how many points you have. All that matters is that, on check in day, your account has enough points in it. You can move up to 50,000 points per year into the account of a friend or family member.