The thing what cool is on sa-mp in the new version, that you can play with 500 people. Things like roleplay will looks more realistic and stuff. But i still agree, mta is better on the most points. But SA-MP has his good things too, where MTA a little bit fail.
I assume you mean the new version that's been stuck at 60% or 70% (I forget) for half a year and now has no progress indicator at all? MTA could easily -allow- more players, the problem would be the bandwidth and management. In SA-MP that's a different problem entirely, since its sync is rudimentary enough to be basically non-existent...
The single point I can see that's "better" in SA-MP, is that it has more players than MTA. Which is hopefully going to change with the 1.0 release. Whatever half-assed "upgrade" version Kye releases by then will be largely coincidental, assuming we manage to spread the word.