I don't have first hand experience with either, but know folks with the Durston.I prefer Dan's setup, and I believe he was the originator of the design. While both are 20D fabric, the Durston has a 2500mm sil/PU coating vs. Sierra Designs 1200mm Sil/PU coating. Also, the Durston has two actual doors (rather than the partial/gear door of the SD) and has bigger vestibules and great fly coverage.
Yeah, The Sierra Designs is fugly too!