Having had experience with both, I'd say there isn't much in it performance wise. Both will need setting up properly on a good dyno operator to get the best from. The off-the-shelf maps are an approximation at best. I found that it's quite a bit easier to find a good dyno centre. FIM mapping support is harder to find. The FIM ECU's on the new bike allow you turn off immobiliser thingy and is good when you're racing as it also allows you to raise the rev limit. It requires no additional wires, etc. On the other hand, the PC is dead simple to install but is an additional box. Two other key points with the USB PC's is that you can plug in a quickshifter which you get for a 100 quid as opposed to getting yet another box. It also allows you to wire in a map selector switch. For these reasons I am using a PC, but it is for my race bike.
I prefer to you the FIM ecu because it is a more elegant solution without adding extra wires. It also allows re-mapping of ignition curves and can be used to bypass the stupid integrated ECU/immobiliser system used on later bikes like 749/999/800ss/1000ss. The problem with it is that support for it in the UK is limited to a few tuning shops.
PC support is more widespread. You can get a remap done at a wide number of dynoject centres and it is cheaper than the FIM solution. With a few exceptions a PC cannot remap ignition. You can tune a pc yourself with nothing more than a laptop.
If I had the money I would go the FIM route without a doubt. ATM I am using a PC for reasons of cost.
Power commander if you like tinkering - just plug it into your laptop.
If you pay for dyno time to get the correct mapping it is easily backed up and reloaded.
If you would like to add a quickshift it just plugs into the box-o-tricks and cuts fuel to the injectors. This gives a smoother change than cutting low-tention current