Firstly, Gyu you really should've put a poll on this one.
I will refer to only to the mid/low range kits on offer here. I think both companies high end kits are purely a matter of preferance.
Tama seems to spend more time creating a better quality shell than the equipment that holds it up. Having said that I prefer the sound of the
pearl export even though it might not last as long.
Pearl export wins for me as the hardware offered is far advanced to
tama's swingstar or superstar. Export offers independant tom suspension on their lowest series and the swingstar does not. Also you pay less money to get a laquer finish from
pearl.
Ulitimately,
Pearls' unlimitting harware capabilities wins out for me, but it would be nice if they were made out of mahogany or something other than poplar.