Here's the thing, after the first playthrough of OoT Navi's "Hey, Listen" begins to get annoying because I, for the most part, already know all the stuff she's telling me and it's like she feels she has to keep doing it until I... well... listen. This makes Tatl seems less annoying because she only says relevant things and doesn't keep trying to tell you. Not to mention her tingle is, as Charge said, more subtle.
On the other hand, Navi's shouts aren't as annoying the first time around and what she says actually helps you. This is nice while Tatl is usually fussing at you about something you did or should have done. I played MM first and I always hated how bossy Tatl was. Then I played OoT and Navi was a nice change.
Overall, the sound of Navi is more annoying, but Tatl herself has more annoying features.