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........Are these not exactly the same in Maxwell - i.e. perform the same function, or does higher ISO values affect 'grain' like in a real camera?

If they are the same whats the point of having both

....just a thought!

They are the same. Keeping them could be related to photo matching and motion blur.

SS is needed to control the amount of motionblur but when using it in MXCL it has the same effect as changing ISO, but it's useful like Adrian said for photo matching and also it's needed for the auto exposure function to work.