I use both Sprint and AT&T - coverage in SoCal is similar on Sprint and AT&T, audio quality is much better on AT&T, data is similar.
I'm curious about your comparison. Have you recently used a phone besides the Treo 800w as the basis for your conclusion. The only reason that I ask is because the voice quality on that handset seems to be very hit or miss based on all of the reviews that I've read.