Simon and Louis worked together on westlife... Louis discovered them and took them to Simon, from what I've heard, Simon is responsible for most of their success. I think Louis and Simon have a lot more in common than we get to see on camera. Louis wants to make money too, he's just more subtle about it! The difference is that Louis is a manager, so has to come across as caring more for the artists, (which i'm sure he does), whereas Simon is the record company guy so has to make tough decisions about who to sign and who not to sign... doesn't mean he cares any less, but he can't have the same level of commitment to an individual artist.