Futebol is the same game as Ultimate League Soccer with a few minor changes to teams you can play as. "Futebol" was simply the title they used when it was released in Brazil. This can probably just be mentioned on the ULS page instead?
According to MobyGames:
"This game is a modified version of Ultimate League Soccer; instead of national teams, the game features teams from the Brazilian football league (with different characteristics than the original teams)."
Different teams, and undefined "different characteristics" for the teams. I don't know if that's enough to justify its own page or whether it should be merged.