Assembled tube is $400 plus shipping, so $430-440.
So, both cost approximately the same $/Gh ($0.55/Gh for not overclocked tube and $0.554/Gh for overclocked S3).
Tube deployment costs $34/mo more than of S3 (tube not overclocked, S3 overclocked) per deployed Th if you plug in $0.12/kw electricity cost.
The difference would be even bigger if you overclock the tube.
In addition, S3 has a solid resale market (important!) and known reliability and ease of use.
I say, advantage to Bitmain, unless you are very technically adept and will assemble tube yourself and use it only a couple of mo.
Just use BTC prices (instead of converting from BTC to $ to BTC), as it is an apples to apples comparison. The assembled tube is .79 BTC each (0.7648 not assembled). Shipping in the past was free, are you saying it changed? If it hasn't changed, .79 BTC gets you 820 GH/s shipped, so 0.00096341 BTC per 1 GH/s. The S3 is 0.58 BTC at 453 GH/s shipped, which is 0.00128 BTC per 1 GH/s. That is not the same per $/GH/s (the S3 is about 33% more). Maybe your conversion to $ and back has some rounding or something, I don't know. If FriedCat charges for shipping, let me know, but last I heard it was included.
The S3 is a little more energy efficient that is for sure. I have very cheap electricity rates, so this personally doesn't concern me, but it is probably a factor to others. I would estimate at 1 TH/s the tube is about 200 watts higher energy usage. At 0.12 per kWh, 1 TH/s would result in $17.28 more electricity per month using the tube. However, the tube is about $150 cheaper per 1 TH/s so in about 8 months the $0.12 kWh would make then the same price.
I don't know about resale, hard to predict the future. I think if you use it for the life of the miner, in about 5 months or so these will be priced very similar, but again hard to tell. The S3 has a much larger following right now, that is for sure. I don't think the tube has caught on (for numerous reasons). Personally, I pretty much only care about the initial cost per 1 GH/s. However, for others factoring in electrical costs and resale is important as well.