I think we've finally come to an agreement, but everone is still arguing the point

A system is only as valuable as YOU make it. If you need all the extra stuff, or a plug and play system, the AEM cannot be beat. If you don't need that last 10hp, and can handle a weekends worth of simple wiring, and like to say "I did it myself", the MS cannot be beat.
We are in a true hayday of tuning right now. I remember when the Accel was the only option for tuning, now, they aren't even in the market really, and fully functioning EFI systems can be had for less than $200. We should consider ourselves very lucky we have all of these choices.