pretty much is the God source of information that you are seeking. We can honestly debate this day and night, but without back to back testing of a few types with a MAHA dyno (the only dyno that creates real airflow), tempIN and tempOUT gauges to rate effeciency, and some logging of pressure through a flow bench of units......we are going to state our theories to infinity.
Personally....I have heard that tube and fin is more effecient, especially so for the JDM tube and fin models like ARC. Downside is they are terribly expensive. Another key is core thickness. Dan at Prodrive told me that Prodrive's test (for WRC?) concluded that at speeds, the rear of the Impreza engine bay becomes a low pressure region shunning flow downwards. Their testing proved that a thinner
TMIC is better for effeciency. The only manufacturer who has found this to be true as well and has created a TMIC that is specifically thinner is the brand new Process West unit, though it's a bar and plate as they stated that quality Japanese tube and fin units would have killed the pricing. Process West also took the additional and HIGHLY
important step of creating a purpose built splitter/shroud which is critical in the effeciency of the intercooler. Notice that only APS and Process West have been smart enough to have matched splitter/shroud units? Why? Those Aussies tend to test vs. zip a bunch of crap onto the market.