@nick - What does "scalable" mean in terms of usage?
As a 2d code designer, who has made both branded QR codes and branded MsTags, I think the EC levels are very similar. And, both can be easily branded. And, QR codes actually can usually be rotated a bit easier then MsTags ( only from my personal experiences ). I have been testing a lot of this with my art http://www.qr1337.com , so I have been pushing the limits professionally and personally for a few years now.
I love the tone of your comments. I personally am very code agnostic, but I do also admit I am trying to run a business. I think both, and any really, code formats can be a very powerful tool for engaging customers with UX. My concern is usually with the readers and camera qualities that I cannot really control.
Thanks for sparking a conversation about this and the value propositions between the two.
@Terence - great points as usual