We were just down and it was our first time to Busch Gardens in Tampa and Sea World in Orlando (we had been to Busch Gardens in Virginia and Sea World when it was in Ohio).
We absolutely loved both! The shows at Sea World were wonderful! Busch Gardens has a mix of shows (we saw an Oldies show and an African show that was like a broadway show), and rollercoasters, the jeep ride (which we went on twice it was a blast), and the animals were great!
If you can fit them in, would do both. If you can only do one, depends on what you like to do best.
Honestly, I would have a hard time choosing between the two. Sea World is closer, but Busch Gardens was worth the drive!
This is probably not much help, but if you go to one of them this time, the other is a must do the next time.
Sandy