I also choose to believe the SX is more accurate 2legs, because if it's not it won't be able to regulate temp well at all. Just the fact that the SX has much greater resolution than a typical standalone ohm meter... the SX displays to 3 decimal points, or thousandths of an ohm (although I have heard internally it is actually measuring and basing it's calculations on 4 decimal places which is even better, but I can't absolutely verify that) leads me to believe it is probably using high quality components internally to measure that and my standalone box reads to 2 decimal places. I think the DNA40 is also quite accurate and I find the resistance reading between my SX350J and DNA40 box to be dead on between both devices, and yet my cheaper standalone box is a little off.
I know the amount of decimal places it reads is not a true indicator of accuracy, but a device that calculates temp from resistance would have to be pretty accurate I would think to be able to do that well. And the SX board sure seems to do temp well, at least to me. I also have a lot of experience with SX350 chips since they first came out (before the J chip) and they have all been very accurate chips and I have no reason to believe this chip is any different.
Just anecdotal evidence I realize, but if I were a betting man my money would go on the SX350J chip and not the standalone cheaper box... and I'd probably give odds.
one thing that is odd about the sx is that it rounds down to 2 dec places - so even if the reading is 0.139, it will disply 0.13 and not 0.14 as it should in my opinion!
It is also correct that lots of decimal places suggest a precise measurement but that doesnt mean it is accurate!