I think we're arguing apples and oranges here ... or basketballs and footballs.
If you want a Tiger-inspired guitar at a reasonable price, and want it built by someone who was associated with the original Irwin build, then Thomas is the guy to go to. His American Beauty guitars fill that niche.
If you want a Tiger-inspired guitar, no expense spared, built by someone who was associated with the original Irwin build, then I'm sure Thomas would be happy to make a Tiger like the one on his website for $32k.
If you want a Tiger guitar that is as close to the original in every detail possible, Matt's guitar is as close as you are going to get, down to the shape, inlays, brass, and so forth. Note the fact that Thomas' top-of-the-line Tiger lacks the back inlay work, and forgoes some of the brass on the top (which, in my opinion, better highlights the cocobolo by eliminating the jack and pickup selector plates). It also eliminates the brass running from the inlaid plate down to the strap button.
You can argue that Thomas' high-dollar Tiger is aesthetically more beautiful than Matt's guitars, although I would suggest strongly that the photography has a lot to do with that, because that guitar was professionally photographed in a studio, and Matt's was not. However, Thomas' guitar is more streamlined and cleaner than the original in many ways.
But here is some pretty compelling visual evidence that Matt's guitar is structurally "closer" to the real thing.
First, a photo of Jerry with his Tiger, when it was still in pristine shape:
Now, Thomas's Tiger, American Beauty and Matt's Tiger, scaled to be about the same size.
Note the brass work as mentioned, but also take careful note of where the neck is set relative to the upper horn ... on the original Tiger, and Matt's guitar, it's at the last inlaid fret, two frets above the J. GARCIA inlay. On Thomas' guitars, it's two frets higher than that. There are also some subtle differences in the carving of the horns; Thomas' upper horn appears to be a bit more sculpted and pointy.
The American Beauty guitar is a completely different instrument, but it does show that Thomas prefers to set the neck farther into the body than the original neck was. On the American Beauty, the lower horn's position is higher, as well.
I think both are excellent guitars, but I also think that Thomas' build is more his vision of an ultimate Tiger-inspired instrument, with some aesthetic improvements (pickup surround, for example), while Matt's carefully pays homage to the original instrument itself, down to the smallest details.