Truly... both work and both look great. It's really a matter of what you like and what works best for the style you want in your kitchen. There are hoods that have little racks that surround the perimeter that you can use for oils/spices and then still have tile on the backsplash. A little bit of both!

A lot depends on your cooktop and your budget, as well. I agree both would look good.

Personally, I prefer SS, and it's much cheaper and more sanitary than tile. I've seen many tile backsplashes and grout that look pretty discolored and grimy after 10 years of cooking. The downside of SS is that it scratches easily, even from a saucepan pushed up against it on the back burners and it will discolor near the heat source if you use high BTU's.

Budget-wise, SS is the better value. Don't get the pre-made ones from the hood or rangetop manufacturers. Go to your local metal fabricator shop, ask for a sheet of SS in a brushed #4 finish (if you have other SS appliances, that is the finish that will match), have it cut to size, then tuck it behind the cooktop and behind the hood.

I did that for my Wolf rangetop and hood, and it cost only $98 plus labor from my carpenter. The cheapest pre-made one I could find was about $800, and even my appliance dealer told me to go to the fabricator shop instead of buying the backsplash from him.

For a smoother finish, have them buff the cut edges that will be exposed...don't do the rolled edges. It will lay smoother against the wall. You can attach it with any of the heat resistant glues, like the one from Liquid Nails. That way you don't have any nail or screw heads to collect grease and dust.

my vote SS; especially if you get shelves area for cooking oil and seasons. Easy clean up.

I have a tile backsplash. It looks pretty, but the grout sometimes does look dirty. I take a toothbrush with Oxyclean to it (per Bill V's instructions!) to clean it. A SS backsplash won't have that problem. A stylish look that I have seen in some magazines is to get a quilted-look SS backsplash, brushed finish. Very chic! On this forum, Vwhippiechick did a quilted ss backsplash in her kitchen.

If you are interested, do a search on this forum for "quilted stainless steel backsplash" and see who else did them.

Here is a link that might be useful: Vwhippiechick's quilted SS backsplash

Nice!

here is duratileusa
http://www.duratileusa.com/ProductDetails.aspx?ProductID=1290

Dimension:
2" x 2" stainless steel mesh mounted
Variation: Low
Color: Stainless Steel
Finish: Smooth
Pattern: Mesh mount
Size: 2 x 2

http://www.duratileusa.com/productslistByModel.aspx?CategoryID=13&selection=14

here are deco's 4x4: copper, iron, brass: I don't think any ss:

but you probably want a sheet of ss vs. something you have to install with grout?

http://daltileproducts.com/series.cfm?series=125&c=42#1668

These are nice! SS 4x4 Urban Metals! Fun Ideas!

~best wishes~