My answer would be, it depends.
Do you want to build it straight out of the box? Then I'd say the Tamiya initial production Tiger I. A great kit straight out of the box.
Do you want to go crazy on it and give it lots of AM junk? (Like I do?
) Then I'd get the Tamiya Early and buy the Tiger Models stuff for it (corrected turret shape, http://www.tigermodels.com/shop/tmd/10122 mantlet http://www.tigermodels.com/shop/tmd/10126 front plate, etc.) and finally shod it with the World War II Production tracks.
That's just me. If you are going to have the hatches open and not blocked by mini-men, the interior of the Academy kit makes the tank look so much more realistic and all-round cooler. Hell, you can use the super detailing stuff from Tiger Models with the Academy kit too (but I don't know if the Academy turret interior will work with the corrected shape turret -- I'm guessing it would).