I have
WireTap Pro (WTP) and like it fine, though I seldom use it. It’s stable, intuitive, easy to use, problem free, etc. I chose it based on Ambrosia’s (generally favorable) reputation. But if it is better than Audio Hijack, I dunno.
The Version Tracker ratings favor Audio Hijack (4.6 stars vs. 4.5 stars for current versions).
Were I to purchase again, I would, however, select Audio Hijack Pro:
1. It’s already UB, WTP is not.
2. It doesn’t call home, as WTP does…uh, to check for updates. FWIW, there is no WTP preference to disable this “feature”. I had to use Little Snitch.