I've not seen this one before (been awhile since I've looked for one), and it's not listed on Masterbuilt's site, so it's possibly a Sam's exclusive.
Info is somewhat vague on sizes (cabinet width, depth, height and cooking grate space), but looks to be about the same size as the Smoke Vault 24 based on the assembled size. What really caught my attention was that it lets you hang onto about $150 (for other smokin' goodies) vs the Vault.
The most notable differences between this one and the SV24 are light duty smoke wood tray which rests over the burner instead of a cast iron tray supported by side mounts, smaller water pan, upper/rear vent instead of top vent, and I can't tell if the grease drip pan is removable or not, but it does have a raised lip above/around the burner. I did't check on shipping charges, but that will likely vary on geographical location. Replacement parts availablity...don't know, but the components are imported, like most other brands nowdays.
Check it out HERE