I have driven both (and own a SPF) and they both drive terrific. I thought the 2 K-cars I drove felt lighter, and you could feel that with slightly better cornering (I think they are a good 300lbs lighter than my SPF).
However, both K-cars I drove had alum FE's and GoodYear Billboards and my car has an iron block Sideoiler and BFG rubber.
-Apples and Oranges.
To me, if you can come up with the extra 40K, then go with the K-car. Beautiful cars and top notch service from the Brothers.
For me personally, I went with the SPF because it was my first Cobra, and I didn't want to drop 100K on a car I may not like (little did I know!). But, I didn't want a kit; I wanted something factory assembled, good build quality, and had a good reputation.
-Superformance fit that bill for me.
Now that I'm more familiar with Cobra's, would I spend 100K on a Kirkham today? -Absolutely.
But then again, for 100K you could have TWO Spf's! How about one with stripes and a small-block, and a nice solid Black with an FE?
-That would be a garage that would be hard for me to turn down.