These vessels seem to fill about the same role, so I thought I'd compare them. They're both luxury transports for rich people.
However, it seems to me like the Kusari version is better in almost every way, and I'll explain how.
First off, the Kusari Luxury Transport has 7 forward-firing transport turrets, versus the 4 + 1 gunboat turret of the Yacht. Now a gunboat turret is nice, but it doesn't equal 3 transport turrets, at least not if you can't mount something like a Battle Razor (which the Yacht cannot, it doesn't have enough power). The Kusari ship has a lower power core, but that matters little since transport turrets won't dent it.
Secondly, the Kusari Luxury Transport has wicked-fast maneuverability, which seems to be superior to just about all transports or even gunboats (maybe not the AT or Gaian GS, I dunno). The Yacht has good maneuverability, superior to some gunboats and all larger transports, but it doesn't match the Kusari ship.
Thirdly, the Kusari Luxury Transport has an impulse (non-thrust) speed of 100. 20 more than any other transport, and 10 more than any battleship. It thrusts to 160. The Yacht also thrusts to 160, but it lacks the impulse speed increase (as far as I know, I didn't notice it having increased impulse and the infocard doesn't mention it).
Fourthly, the Kusari Luxury Transport is much smaller (and harder to hit) than the Yacht, while retaining far more cargo space (2500 versus the 1500 of the Yacht).
Fifthly, the Kusari Luxury Transport has a CD to go with its CM. The Yacht has 2 CMs, which is nice, I suppose, but I don't know how useful it would truly be, or if it's worth the loss of a CD. The Yacht infocard says it has a CD mount, but the ship lacks it. Maybe this is a mistake on the model, maybe it's a mistake on the infocard, I don't know.
And last, but far from least, the Kusari Luxury Transport costs 12.6 million credits, while the Yacht costs a whopping 72 million.
I say that the two are unbalanced versus each other, despite serving the same general purpose, and that the Yacht doesn't get enough for the cost and/or the Kusari Luxury Transport gets too much for the cost.