The Shulchan Aruch (OC 472:2) rules like the Tur that one should have nice vessels at the seder.
The Gra s.k. 3 writes:
שזהו בכלל דרך חירות
This is included in the way of cheirus (freedom)
Whereas the Shulchan Aruch HaRav writes:
אע"פ שבכל השנה טוב למעט בכלים נאים זכר לחורבן מכל מקום בליל פסח טוב להרבות בכלים נאים כפי כחו אפילו הכלים שאין צריך לסעודה יסדרם יפה על השולחן לנוי זכר לחירות
Even though the rest of the year it is proper to limit ones nice vessels, in memory of the destruction of the Temple, nevertheless on the night of Pesach it is good to increase one's nice vessels, according to one's means. Even the vessels that have no purpose for the meal, arrange them nicely on the table for beauty, in memory of cheirus (freedom)
What is their machlokes? Is there one? They're formulating this halacha differently....(worth noting Rashi on the Mishnah says הסבה (leaning, the topic of Simman 472) is זכר לחירות).
Is it that the Gra means that we act free (since we are, as each Jew should view themselves as if they were freed from Egypt), and the Shulchan Aruch HaRav means that we aren't free, but they were, so we do it in memory of their cheirus. Or do they mean the same thing, or something entirely different.
Edit: I remembered what my basis for the question was. I saw the Dirshu Mishnah Berurah presented this as a machlokes. If they are correct, I would like to understand what they are arguing about. The following is what they wrote:
דרך חירות - וכן דעת הגר"א...שהוא דרך חירות ממש, ולא כמו שכתב השו"ע הרב שהוא זכר לחירות
(The Mishnah Berurah wrote) the way of freedom - the Gra wrote similarly...that it is literally the way of freedom (to have nice vessels), unlike the Shulchan Aruch HaRav who wrote that it is in memory of freedom.