My local Homedepot is now selling this for the same price.
I bought quite many this summer from both Lowes and HD and built something like low retaining walls in the yard, raised beds (I know they are treated and may not be good as some people may raise this question.). I even use some good ones (already dried, don't use those still wet) to build garage shelf, utility box--they are heavy duty. Basically using them for landscaping is very economical.
Both stores have these timbers sold at $3.97 normally and often on sale at $1.97. They are not from the same source and may have difference in quality. I bought from both last month, the Lowes ones look much better than the HD ones. They are non-standard treated wood but don't know how these are treated so can't say which one is really better in the long term when used especially outside.
Anyway this timber is cheap and the lower quality part of the wood, don't use these timber to build very high or very important retaining walls (such as a high one along the drive way).
For anyone interested, I attached a picture of the small retaining wall I built this summer. As I said, this is not a super quality wall but it costs a lot less and it should last a long time if properly built.