It's common for Epi factories to churn out other brands as well (Samick have supplied Australia with Samick-badged models for a long time as well as making Epis), but that doesn't mean that they're the "same" guitar. I'm not sure if Legacy are made in an Epi factory or not but it wouldn't surprise me if that was true. However the guitars do have some differences besides the badging, which betray a different manufacturing process. Not just the logo but the headstock shape is different on the Legacy guitars, the position of the truss rod cover has changed, and other small details like the shape and screw positions of the scratch plates differ. Also, Legacy do a Fender Strat copy, Epi don't really do anything as close to the Fender Strat as the Legacy model picture in your link.
I have students who play Legacy guitars, one girl I used to teach had one of those "Emerald" series Les Pauls, it was light as a feather! Sounded quite good actually, although the electronics were shifty, the thing would crackle a lot. Legacy do fully-binded and blinged out LPs for the same price as an Epi Special II so you know there's some corners being cut somewhere along the line...
