When comparing Tower vs Sublime Merge, the Slant community recommends Sublime Merge for most people. In the question“What are the best Git clients for Windows?” Sublime Merge is ranked 8th while Tower is ranked 13th. The most important reason people chose Sublime Merge is:
All actions are real Git actions which minimizes confusion and makes it perfect for beginners and professionals alike.
Specs
Ranked in these QuestionsQuestion Ranking
Pros
Pro Pretty, modern-looking user interface
Tower has a good-looking interface and consists of 3 main views - services, repositories and repository.
Services view for managing integrations with hosting services like GitHub, Bitbucket and Beanstalk.
Repositories view for organizing local and remote repositories into folders and getting general overview about them.
Repo view that consists of two main subviews:
Working copy view shows modified files and their diff and allows wrapping up changes in a commit.
History shows commits alongside metadata and projects file structure.
Additionally, it allows performing various tasks such as merging branches via drag & drop, search allows searching by message, commit hash, author, committer and file and there's a quick open that allows fuzzy-searching for folder names.
Pro Offers a visual way to solve conflicts
Tower shows conflicting files, their authors and the commit that made changes. It then allows selecting which files should be used in the final result.
Pro Github integration
Pro Very polished user interface
Pro Cherry-Picking via drag and drop
Pro Git LFS
Tower comes with built-in support for Git LFS. Handy when working with large files.
Pro Git-flow integration
Git-flow provide a consistent development process by defining a strict branching model that is great for managing large projects. T2 allows setting up and integrating into repos that follow this model.
Pro The UI only shows the needed commands at a time
Tower covers most of the daily tasks that a developer may need to complete. It shows only what you need for the most common tasks without overwhelming the user.
Pro Free for students
If you are a student, you can get your free Tower Pro license here.
Pro Interactive Rebase via Drag and Drop
Pro Undo Support
Many Git actions can be undone in Tower simply by using the keyboard shortcut CMD+Z. Examples: Deleting branches and files, staging changes, rebasing & merging branches, or publishing a branch on a remote
Pro GPG support
Tower offers user profiles. You can then connect GPG keys with your profiles, sign commits and see which commits have been signed and by who.
Pro Pure Git behind the scenes
All actions are real Git actions which minimizes confusion and makes it perfect for beginners and professionals alike.
Pro Speed
Nothing is faster. I used to use Gitkraken, but on large projects Gitkraken is barely usable.
Pro Very keyboard friendly
All actions have either direct hotkeys or corresponding entries in the palette (same as Sublime Text). This means a very streamlined and fast usage.
Pro No account info needed
No account- or server checkbacks (only for updates). All password handling is pure Git which means much less trouble and confusion.
Pro Portable version
Windows portable version.
Pro "Native" performance (Python based)
Very good performance.
Pro Using the trial version forever without limitations
Sublime Merge may be downloaded and evaluated for free, however, a license must be purchased for continued use. There is no enforced time limit for the evaluation.
Pro Lifetime testing
The product is paid but you can test for your life without paying (similar to sublime text).
Pro Excellent user interface
The user interface is designed excellently, and it's really fast to navigate with mouse or keyboard. It's never obscured which git commands are used, and commands can be modified/extended if desired. The visual appearance of the interface can be changed via themes, new git commands can be added, and even the menus can be extended.
Pro Not subscription based
A license gives you 3 years of updates, and you can use the product after that indefinitely.
Pro Bundled license available with Sublime Text (which is an amazing text editor)
Cons

Con Not free/libre
This application is proprietary, and thus cannot be modified or freely distributed.
Con Expensive
Costs $69 per year!
Con Inefficient UI
In order to not overwhelm the users with information, much of the information is either hidden by default or requires navigating to a different section to access.
Con Doesn't have a built in diff
Con Stability issues on Windows
On a simple repository, the UI often lags or freezes.
Con Doesn't support Subtrees
Con Too expensive
And they're continuing to increase the price over the time, from the $60 that was at the start.
