The problem with the new Radeon HD 7970 is that CrossifreX support in stereo 3D mode as well as Eyefinity 3D support has been recently introduced and AMD still has to catch up with the drivers to support these on the new hardware, so it is quite possible that you can face issues for a while if you choose to got the AMD road. So I'd recommend in this case to get a single 7970 and wait a bit more until you get a second one and AMD gets things worked out in their video drivers... On the other hand Nvidia has been supporting SLI in stereo 3D mode for quite a while, although they still have some things to get worked out.
Other than that the two monitors probably provide pretty much the same level of experience and results in stereo 3D mode, so it is don't to the software and support you get. For AMD you will also need to get the iZ3D or the TriDef 3D software as well, because there are just a few games supporting AMD's HD3D technology natively. iZ3D has been idle for quite a while not releasing driver updates for moths, so you better consider going for DDD TriDef 3D (it should be bundled with the monitor). Nvidia's 3D Vision is easier to work with, although the TriDef 3D can be considered to offer more features and control in the user's hand, but you need to learn how to use them.
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