I'll second all the comments about the Tawaraya being more snooty - the place is pristine, gorgeous, but they seem to think you're lucky to be there. At the Hiiragiya the hospitality is just a cut above. But I disagree with the comment about the Tawaraya people speaking better English. The okami-san (sort-of manageress) of the Hiiragiya, and most of the staff, are fluent in English. Not so at the Tawaraya. And as the Michelin guide says, the Hiiragiya is the place for dinner (though at the T you can opt to eat at their nearby tempura restaurant, which is a good idea). I would have to say that my meal at the Hiiragiya is the best of my life. If that's only 2 Michelin stars, what on earth are they looking for for three?