sai -
much better for drawing imo but both are good (pro)
brush settings are super customizable and adjustable (pro)
you can flip the angle to pictures to make drawing it much easier, adjust the stabilizer (perfect if you have a shaky hand like me ; u ;), and there's
you can't really edit pics on it (con)
ps -
more advanced (idk if you see this as a pro or con :p)
can do more than just drawing (like editing pics and stuff) (pro)
no stablilzer (con)
personally, i like to draw on paint tool sai and use ps cs5 for editing, but that's just my opinion. ^^