I have both the Cell and the Break S-75 and used them both on the Shark pattern in my PBA Experience league.  The Cell is drilled pin next to ring,
4 x 3-1/2 with a weight hole, surface at 600 grit (green Scotchbrite).  Break S-75 is drilled pin under ring, 3-3/4" x 5, surface at 1000 Abralon.  The lanes were wood with Guardian overlay to the arrows.  On the fresh pattern, with a 1000 Abralon finish, the Break S-75 didn't have quite the finish when playing straight up 10, so I started using the Cell.  Once the lanes broke down a bit, I was able to pick up the S-75 and stay on the same line.  For me, they are both great oilers (with the right surface preparation), and it would be hard to say which is better.
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Hook 'em Horns!

Tag Team Coaching success story.

Doug,

I think if the Cell and the S75 were drilled the same with the same surface preparation, the S75 would be slightly stronger.  However, I feel there wouldn't be a huge separation.

Under the scenario I described, the S75 didn't have enough on the back because I had it at 1000 Abralon.  I liked having both with me, as the S75 was great to step down to once the Cell was starting to overreact.

Both are excellent balls.  I have 2 Cells (other is drilled pin over bridge,
5 x 3) and it is one of the best balls I've ever thrown.  I think the S75 is an excellent ball, I just don't see enough oil where I bowl league to use it often.  When I go to tournaments, the S75 always has a spot in the bag.
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Hook 'em Horns!

Tag Team Coaching success story.

IMO the S75 would handle more oil than the Break solid.  However, the shape of the reaction was different even in heavy oil.  Both drilled pin up 4pin x 4.5MB my S75 was more arch and noticably less backend.  While the Break would not cover as many boards, it had more backend than the S75.  I actually preferred the Break over the S75 due to this backend shape but this is solely my preference.