With only about $40 between them, price barely enters this one - it comes down to what you want from a flagship. The SC3 Pro is the feel-and-build reference, topping our fidelity and build axes, the successor to the base that defined what flagship sim racing should feel like. The Podium DD is Fanatec back at the top of the market, with the same 25 Nm class of torque, the QR2 mount, and the full ecosystem on both PC and Xbox.
The Simucube's advantage is the signal. If your priority is the best-feeling, best-built base you can get and you drive on PC, the SC3 Pro is the pick and it is not far off untouchable on those axes. Its limitation is reach - it is a PC-focused base with a narrower ecosystem around it. The Podium DD trades a little outright fidelity for breadth: Xbox compatibility, the deepest rim catalogue in the business, and a platform you can build a whole cockpit inside.
So the split is clear: PC purist chasing feel, SC3 Pro; anyone who wants the Fanatec ecosystem, or who races on Xbox, Podium DD. There is no value argument to settle here because the prices are level - it is squarely a platform-versus-feel decision, and both are proper top-tier hardware.