Ouch.
I have not any knowledge whatsoever of both machines but if
dmacon is right, then the french wikipedia article on the CP-S claiming that "CP System is based on X68000 architecture" and the article on the X68000 saying that "the CP-S is a stand alone derivative of the X68000 which explains the pixel perfect conversion of Final Fight and Ghouls'n'Ghost"" are both deeply wrong.
By the way, these french wikipedia articles are sourced by that web site :
http://arcadehacker.blogspot.com/201...s1-part-2.html
Maybe you should post them a comment,
dmacon.