I've had both.
I really prefer the sound of the SPT intake, although the Cobb looks a bit better underhood. Neither really makes much power because our engines don't rev or flow well at high RPM like a Honda does. My vote is for the SPT because it has a pretty high level of build quality compared with the Cobb, and as mentioned, sounds better. I guess the telling point is that I had the Cobb and sold it again after a couple months to go back to stock. I've had the SPT for much longer now and I'm quite happy with it.