Below are both scripts with the first 40 lines of gcode created with simplify3d and cura (same model)
Done with Cura
;FLAVOR:Marlin
;TIME:456
;Filament used: 0.239059m
;Layer height: 0.15
;MINX:115.6
;MINY:95.6
;MINZ:0.2
;MAXX:134.4
;MAXY:114.4
;MAXZ:9.95
;Generated with Cura_SteamEngine 4.5.0
M82 ;absolute extrusion mode
G21 ; set units to millimeters
G90 ; use absolute positioning
M82 ; absolute extrusion mode
M104 S245.0 ; set extruder temp
M140 S80.0 ; set bed temp
M190 S80.0 ; wait for bed temp
M109 S245.0 ; wait for extruder temp
G28 W ; home all without mesh bed level
G80 ; mesh bed leveling
G92 E0.0 ; reset extruder distance position
G1 Y-3.0 F1000.0 ; go outside print area
G1 X60.0 E9.0 F1000.0 ; intro line
G1 X100.0 E21.5 F1000.0 ; intro line
G92 E0.0 ; reset extruder distance position
G92 E0
G92 E0
G1 F1200 E-3
;LAYER_COUNT:66
;LAYER:0
M107
G0 F3600 X116.61 Y97.216 Z0.2
;TYPE:SKIRT
G1 F1200 E0
G1 F1800 X117.016 Y96.784 E0.01972
G1 X117.477 Y96.411 E0.03944
Done with Simply3D
; G-Code generated by Simplify3D(R) Version 4.1.2
; Mar 17, 2020 at 4:49:50 PM
; Settings Summary
; processName,PETG
; applyToModels,10mm
; profileName,Prusa Research Original Prusa i3 MK3 (modified)
; profileVersion,2018-01-19 08:00:00
; baseProfile,
; printMaterial,PLA
; printQuality,Medium
; printExtruders,
; extruderName,Primary Extruder
; extruderToolheadNumber,0
; extruderDiameter,0.4
; extruderAutoWidth,1
; extruderWidth,0.48
; extrusionMultiplier,0.9
; extruderUseRetract,1
; extruderRetractionDistance,1.5
; extruderExtraRestartDistance,0
; extruderRetractionZLift,0
; extruderRetractionSpeed,1800
; extruderUseCoasting,1
; extruderCoastingDistance,0.2
; extruderUseWipe,1
; extruderWipeDistance,2
; primaryExtruder,0
; layerHeight,0.3
; topSolidLayers,3
; bottomSolidLayers,3
; perimeterOutlines,2
; printPerimetersInsideOut,1
; startPointOption,2
; startPointOriginX,0
; startPointOriginY,0
; sequentialIslands,0
; spiralVaseMode,0
; firstLayerHeightPercentage,105
; firstLayerWidthPercentage,115
; firstLayerUnderspeed,0.2
G1 X117.984 Y96.103 E0.05917
G1 X118.527 Y95.866 E0.07888
G1 X119.098 Y95.704 E0.09862