In this task, you're given a pair of sentences, sentence 1 and sentence 2. Your job is to determine if the two sentences clearly agree/disagree with each other, or if this can't be determined. Indicate your answer as yes or no respectively.

Sentence 1: Too many players are looking for special treatment and loopholes and are focusing on legal form rather than economic substance. Sentence 2: Most players don't care for special treatment or loopholes, focusing instead on economic substance.
yes