I've had both for well over 10 years, though ToM is basically the wife's.
When we downsize the 23 game collection someday and the dust settles, ToTAN will still be there. The sound effects are a big part of the game (especially with a subwoofer) and go with the theme perfectly, and most would agree that it's one of the nicest looking games ever made.
Is it LOTR deep? No, thank God. It's just fun.
Tom has great flow and is also a beautiful game, but for me, ToTAN takes the prize.