In any event...
In any event, there is not much difference between these two commentaries, when both of them mean that His name would not be mentioned among the names of idols; in the way some idol worshippers wanted to regard His name, adding it along with the names of their own idols, or by those who consider Him material or corporeal.
The term /a’la/ 'the Most High' points to the fact that He is High and the Most High to any other persons or things that can be thought of, or beyond any apparent idolatrous or hidden polytheism. Along with these two attributes, viz: 'Lord, the Cherisher', and 'the Most High', five more characteristics are expressed, here, all of which are about His very High Lordship. It says: “He Who has created and fashioned (all things)”.
The term /sawwa/ is based on /taswiyah/ and means 'to proportion, fashion, perfect, make level and equal'. It has such a broad meaning which involves all the regularities of the world, containing the regulations over the stars and celestial bodies, or over the earthly creatures; particularly mankind, from the view point of body and spirit.
Some commentators have meant it to be the special fashioning of man's eyes, hands, legs, or his body standing erect, but, in fact, it is only a limited example of the vast concept of this term. On the whole, the regularities of the Universe; from the greatest celestial systems to the simplest matters, such as the grooves in the finger tips; which are pointed out in Surah Qiyamat, No.
75, verse 4: “Nay We are able to put together in perfect order the very tips of his fingers”, all are clear evidences of His Lordship and the affirmation of the one true Allah. This short statement, in itself, contains abundant meanings. Following the matter of creation and its fashioning, attention is paid to the subject of the laws and decrees that He has ordained for the development, and guidance of the creatures to progress, on the Way.
It goes on to say: “And He Who has determined and guided”. The objective point of the term /taqdir/; the root for /qaddara/, is the very proportioning in the whole scheme of development towards the goal that creatures are created for.