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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.
The top tier in the Marriott Rewards program is Platinum Elite status, which is typically earned after 75 nights. You can also receive Platinum membership through credit cards: by spending $75,000 on the Ritz-Carlton card or by spending $180,000 on the Marriott card.