In early 1967 Capitol contemplated issuing a 2 album set called, "The Beatles VS the Beach Boys". Since both groups had new albums coming out within months of each other, a marketing genius at Capitol decided on a parody of the 1964 Vee Jay release, "The Beatles VS the Four Seasons". Since Vee Jay had long since filed for bankruptcy, they wouldn’t have to pay them for the cover idea!
But, with the cancellation of SMiLE, this 2 album set never made it past a few cover pressings. It is now a rare collectors item, seen on E-Bay in conjunction with the Capitol 2 CD Masters of SMiLE (yep, this is sarcasm!).