10- and 25-player (normal difficulty) -- Very similar to one another in difficulty; drop the exact same items as each other.
10- and 25-player (Heroic difficulty) -- Very similar to one another in difficulty; drop more powerful versions of the normal-difficulty items.
Source
Now, I don't mind the shared lockout. But more abundant loot isn't going to be enough reason for most people to go through the hardships of organizing more people unless it's like 1 to 6 or something overpowered. Our current 10 and 25 set ups have the problem of 10s having too good of loot already and forcing 25s to do them as well; so Blizzard thinks they'll force 25s to not do them as the answer, when really the answer is not make the loot worth the time for 25s people.