At 30% off Up & Up beats Parents Choice.
Not likely going to get exactly 30% off realistically as your spend won't likely be exactly $100. Additionally it's a target GC not a discount per se, thus earning less on the spend that will be used for (granted that a Red Card may earn 5% on the initial purchase as well likely exceeding [including the loss of value on the future $30 gc spend] whatever one would be using at Walmart for their CC spend. Another consideration, that will also require stocking up and laying out funds ahead of time and needing to store and keep cases of diapers.
All things considered, it's far closer than it is apart. Certainly if you are buying by single case it's not close. Even when having to buy several cases of diapers, the new Up&Up pricing may beat the pricing but not by any great measure.
However, if the quality is no good with Parent's Choice I'd rather stick to Up&Up of course.