I own both games and Tiger 12 doesn't hold a candle to MLB 11: The Show, in terms of modeling their respective sports. I can't imagine how this game would be deserving of any 'sports' game of the year award where NCAA Football 2012, Madden 2012, FIFA 2012, PES Soccer 2012, NHL 2012, and especially NBA 2K12 are its competition. These games are all better at replicating their respective sports.
Having said the above, I still play Tiger 12 the most. Why? I just enjoy playing golf on a video game console the most. If Tiger 12 was as successful at duplicating the feel of golf as MLB 11: The Show does baseball, I wouldn't have a life
I know they've had scratch golfers on the team. One of the development team was actually a teammate of Tiger at Stanford. I can't recall whether he's still with the team or not. Certainly the product we're seeing seems to indicate only a moderate knowledge of golf, but I have to wonder how bent they are on creating a simulation? I think they're making money with the game succeeding as an arcade game, with a few simulation crumbs for those of us willing to ratchet it up a bit.
The signs are more promising than ever for Tiger 13. It's the first mention I've ever heard of a new swing mechanic. That to me is a more important development than the addition of Augusta National. If this mechanic is indeed reliant on swing tempo, and scales itself to the level of difficulty, it will be a major step forward. I just hope they demonstrate the same commitment to understanding the trajectory of fairway wood shots and chip shots!?