GNU tar uses entries where other tar implementations will overwrite previous files on extraction, AIX tar uses special four character names for binary blobs (plus xattrs as names, both after the affected entry), Solaris cpio uses another mode bit for sparse files, ACLs, and xattrs (I actually really like this, it extracts as a simple to parse text file[0] on other implementations), and most pax commands on Linux can't read/write PAX archive files.
FWIW I make use of TRAILER!!! to let me know in a pipeline that everything worked (imagine a command earlier in the pipe fails early and not every entry is processed but ends on a boundary), but here the two pages of zeros that tar uses makes more sense (about the only thing tar does better than cpio).
