GOP gubernatorial hopeful Bill McCollum’s side-by-side, policy-by-policy ”Voter Guide” comparison to the positions of Rick Scott doesn’t have much nice to say about the health care executive.

F’regsample on water (as in aqua, H20) McCollum boasts a seven-point plan including his commitment to “Fight[ing] federal Numeric Nutrient Criteria” (we’ll trust him on that). McCollum also pledges — bold — to “change [the] regulatory culture at water districts/state agencies.” On his opponent’s side of the ledger: “Rick Scott owns two houses on the water.”

Volleying, Scott released this commercial yesterday which compares McCollum to the flip-flopping John Kerry, over the issue of public campaign financing: