Just had a look at some results for today from IAS. Looking at first four races at MR, BR & SR gives the following (I realise this is a small sample but it seems to agree with my previous observations and other peoples comments):

In only 2 races has SP been better than the best TAB div. Another 3 races you would have done better with Top Fluct. than with TAB. The remaining 7 races the best TAB div beat both the SP and TF price.

As I mentioned previously the short priced winners were better with SP/TF (eg. MR2 - SP=$2.63, TF=$3.00, TAB=$2.40) while the longer odds winners were much better on TAB (eg. BR4 SP/TF=$13, TAB=$20.8, MR3 SP/TF=$21, TAB=$56.5).

As others have said the Divi+ option offered by IAS is one of the best options in general as it always beats the best TAB div - unfortunately you must bet at least 1 minute before sched. jump which doesn't suit me - I like to see how they are behaving when loading before I place my bet.

So in summary it looks like SP/TF is probably best if you like betting short priced runners - otherwise use IAS if you place bets in advance or TAB for last minute bets.

Any comments anyone?