Uh... Tactics is better in every single aspect.
You're entitled to your opinion, but there are at least a couple areas where FE7 is indisputably better (and vice versa, certainly). Namely difficulty options, character balance, character development, a smoother difficulty curve, and a ranking system.
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~Pinkie Pie is the best pony~
http://www.youtube.com/watch?v=SBpfwpOPXNc&NR=1&feature=fvwp