"What are the latest changes to Section 174 R&D tax credit rules?"
Claude provided a detailed explanation of Section 174 based on its training data, covering the 2022 amortization requirement and legislative proposals. However, it couldn't confirm whether any 2026 legislation had passed and appropriately flagged this uncertainty.
Perplexity searched the web in real-time, found the most recent IRS guidance and congressional updates from March 2026, cited 4 specific sources including the IRS notice number, and summarized the current state accurately.
Why Tie wins: For current regulatory information, Perplexity's real-time search is unbeatable. Claude acknowledged its limitation but couldn't provide the answer.
"Analyze this 15,000-word research paper on transformer architecture efficiency and identify the 3 most important contributions"
Claude processed the entire paper in its 200K context window, identified the three key contributions with precise page references, explained how each builds on prior work, and noted a methodological concern in Section 4.2 that the authors didn't address.
Perplexity couldn't process the full paper directly. It offered to search for related papers and summaries, but couldn't perform the deep analysis requested on the specific document.
Why Tie wins: Long-document analysis is Claude's superpower. The 200K context window plus superior reasoning means it can work with entire documents in ways Perplexity simply can't.
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