One of the things I like about Foundation is their nested column syntax. I don't have to worry about how many columns I have to work with.
In Neat I have to write something like: @include span-columns(4 of 8); If I'm in a div with @include span-columns(8);
In Foundation I always just allocate 12 (default) columns no matter where I am. Shown here: https://gist.github.com/3009035
This makes the css much more reusable.
Neat looks like a nice, lighter weight alternative to Foundation, but I can't switch for this reason.