Both are excellent, really surprisingly good - however the Towa is actually quite a bit better. Sharper, more contrast - seemingly less scatter. There is quite a bit of scatter with the Pentax.
The views of flowers/birds etc through the Towa are stunning.
Perhaps the Pentax might be better at night.
I'm surprised since these Pentaxes have always been praised for their performance and not so much for the Towas. I have the Tasco version of the of it (It was a freebie since the owner wasn't impressed with it) I've never really tested it, but between your comments and a recent one by desitter I should try it and see if I can get it to perform well.