Andrei Contan, owner of QAHeaven.com recently posted his personal opinion and comparison of QTP 9.5 vs. TestComplete 7. Andrei notes that TestComplete is "User-friendly" and has "accessible information to have this comparison done", while QTP 9.5 was "A big NO". In his opinion, TestComplete is easy to learn but QTP is "Medium difficulty" and TestComplete is "worth every penny" while QTP - "Can wait. Use it only if QC & LoadRunner are a must-have inside your company". He also highlights TestComplete's integration with Visual Studio, custom control support and integration with source control systems.
You can read the complete comparison on his blog: QAHeaven.com