Besides personal tastes for one theater over the other, I think it's difficult (and not fair...) to compare a sim that's been out and heavily modded for a long time and another on release date (with what it looks like a few bugs from reading in the SH4 forum).
Once SH4 has received the necessary patches and has been modded for a few months you can then compare them.
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NYGM 3.4A / Living SH3 V5.1 + SH3 Commander
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