The Theta’s is better

The Theta S wins in every category

With the Ricoh Theta S you have to use the free “RICOH THETA” app to re-encode.- on the Mac [or PC] to preview the video you use the KeyMission 360/170 Utility

I recommend a Theta S, its better and cheaper

The Theta takes a waterproof case, which works, but the case distorts the scene and the stitching, bringing the imagery down to a just- acceptable view

However, for posting on the fly, during an adventure, the Theta is best