Personally, I think both functions have their strengths and weaknesses. Σ(n) is easier to calculate for machines that run too long to be simulated directly (e.g., Skelet #1 from the article) but leave a known pattern on the tape, and it also has historical priority. But S(n) has a simpler argument for being undecidable, since it provides a trivial filter for testing if a candidate machine cannot halt. Also, σ(M) is a bit weird in that it has no lower bound in terms of s(M), since an adversarial machine could do a colossal amount of work before wiping its tape at the end.
Regardless, past BB(3), there isn't any known size where the champion machines for Σ(n) and S(n) are different. (At least, the sets of champion machines aren't disjoint: Σ(5) = 4098 is shared by both the S(5) champion and another machine that runs a quarter as long.) The score of a machine is dominated by googological strength rather than technicalities in the definition.