Most will say the Plextor is better, but the Teac is cheaper.
I've never used a Plextor personally (two friends have them with mixed feelings). I have a Teac 12/10/32 (as does another friend), and I love it.
<font color=orange>Quarter</font color=orange> <font color=blue>Pounder</font color=blue> <font color=orange>Inside</font color=orange>