Key points are not available for this paper at this time.
S. R. Searle, F. M. Speed, H. V. Henderson, Some Computational and Model Equivalences in Analyses of Variance of Unequal-Subclass-Numbers Data, The American Statistician, Vol. 35, No. 1 (Feb., 1981), pp. 16-33
Searle et al. (Sun,) studied this question.