While Tangent hasn't confirmed they're limiting the FOV of the 7-35 in the US for the Swarovski patent issue like s&b is doing with the 6-36, I find it highly suspicious that the Tangent 7-35 has the exact same apparent FOV that the US market S&B 6-36 has (the tangent 5-25 actually has a wider apparent FOV than the 7-35 according to the specs.) I can't believe tangent would release a new scope with a narrower apparent FOV than their older scope unless they're limiting it for patent compliance... But that's just a hunch as I have not emailed ATI to ask.
So with neither of the newest offerings from s&b and Tangent having a huge apparent FOV advantage over the other (at least for US customers) the comparison will fall on other merits; turrets, reticles, contrast, color, resolution, flare handling, eyebox, depth of field, etc.
I'm in no rush to run out and buy either an S&B 6-36 or Tangent 7-35, partially because of the artificially limited fov for patent compliance, but I'm very interested to read about a good side by side comparison. I'll stick with my s&b, premier, minox, and Tangent 5-25s for a while longer before trying the latest and greatest.
My biggest concern with the new Tangent 7-35 is packing more magnification into a shorter scope might result in a less forgiving parallax and depth of field than the 5-25, and I hope that's not the case as the extremely forgiving parallax is one of my favorite things about the premier/Tangent/minox 5-25 design.