I think it depends on which model you're comparing. Armstrong has some ratcheting wrenches with 72 teeth and others with only 36 teeth.
The reversible combination model, the fine tooth non reversible, and the ratcheting box and fixed boxed end are the same as the Matco Proswing versions with the Armstrong name.
On the other hand the xl Gearbox can be found in a matco version too. Gearwrench offers many more styles, shapes, and lengths than Armstrong. To do a true comparison, you need to move away from the Gearwrench models with that stupid capstop feature sold at Sears and consider the more professional models found at Tooltopia and other online vendors.
I'm not a fan of the 36 tooth Armstrong versions but, their 72 tooth models are great. I also use the hell out of Gearwench versions too. An excellent choice are also the Craftsman full polish reversible and flat panel polished ratcheting wrenches. They're all different branches of the Danaher tool tree. Any of them will serve you well.
