A time delay controller is best for someone who tows infrequently. They have a lower cost and can be mounted in any position. They will be more user friendly but have fewer options for setting.
A proportional controller is best for a frequent tower. These will lower wear and tear on the trailer and make towing more comfortable by matching the braking force of the truck and trailer. Proportional controllers will have a higher cost and more options and they must be mounted correctly for the sensors to work.