Put it this way; If you're in a T8 tank, what is more intimidating to encounter?
Personally, most 112/ patriot players that one encounters are idiots and not a problem. So you have to discount the 'average' encounter.
A 112 is easier to play against because you only need to put some distance between you and him (Fuck Mines - its banned). A patriot is less easy to deal with because while he is still only taking 240hp, its death by a thousand papercuts and try running away if your perma tracked.