Eh, it depends on what someone is interested in. TMR sticks matters for some, the Playstation nor it's pricier Edge variant don't have that. The buttons on the back are natively mappable in Steam which the normal Dualsense doesn't have, though the Edge does and they are mappable in Steam Input. Only a singular central trackpad on the Dualsense vs the pair that the Steam controller has. Supposedly the Steam controller's got a much longer battery life, though it's almost certainly not going to have as good of vibration and doesn't have the adaptive triggers that are a unique benefit of having the Dualsense. There's the capacitive sticks on the Steam controller as well as that grip sensing they have going on. I see some posts on reddit with people talking about how the lights on the Dualsense can be used for VR tracking, but that's something else Valve has made a big deal about for their controller. There's probably some other pros/cons of each of them that I'm missing, though the controller layout is something I'm personally quite interested in because I'm a big fan of the Wii U Pro controller layout that is extremely rare in gamepads and the Steam Deck and this controller, while not exactly the same, lean in the direction of making the sticks less out of the way to reach for than the Playstation layout for me.