Today i had the chance to test out both of these new HD 720p cameras. The Tandberg one is a high end business camera targeting the same people and the Microsoft LifeCam cinema is targeting the consumer market, this is mainly seen in the physical world, like the package the camera is delivered in, the material, size and weight. The Tandberg cam is priced like 5,5 times higher though. And here are some screenshots from both of them to see if you think its worth it.
The LifeCam cinema is a lot smaller and not as heavy as the TB cam.
The first one is from the LifeCam cinema and as you can notice its in widescreen and the TB one is zoomed in and focused a little different so it might not look fair but this is the default settings for both of the cams.
For another more in detail test check out this blog post