The boy goodnites inserts are exactly the same product and depend male guards (no idea about the girl version), but the goodnites version was much more expensive. Open them and compare them side by side and you will not be able to see any difference in shape, color, or absorbency. There are also similar products in any medical supply shop that are functionally identical, but will be slightly different shape or absorbency for a lot cheaper even than depends which were already cheaper than goodnites inserts.
It is sad to see another bedwetting product be discontinued, but I am not sure if anyone is surprised by their lack of popularity. Unless kids were wearing them for minor daytime accidents, I doubt there were very many who would have gotten the protection they needed with them. Hopefully this will free up some capital for the next big idea from KC.