Board Thread:Theories and Speculation/@comment-27916438-20170329044844/@comment-734582-20170329185940

Rachin123 wrote: If there was no difference, why have Madara and Sasuke with their EMS, only been shown to use PS by using the Majestic Attire. A very simple reason: Context.

Madara had to defend Kurama. What happened after Kurama was freed is unknown, for all we know Madara suited up in a Perfect susanoo (But that would've spoiled the huge reveal during the Gokage fight).

Sasuke had to defend Kurama and was still adjusting to his fresh EMS. He didn't get a chance to use PS (as he gained Rinnegan shortly after Majestic Attire).