AS far as I have learned -
I don't believe Abranet as the soft pad in the back.
(You don't want to dry sand the resin coverstock if at all possible because you don't want resin powder floating in the air where you can breathe it in.)
Abranet doesn't have the finer grits that Abralon, Siaair, NEAT and sandpaper does. Last time I saw 800 grit as the finest; they could have progressed since then.
Also they're not sold by everyone, making them difficult to get.