I have both. P&T is really useful in PvP, I can't count how many times I've held the choke point at A flag on Venus and waited till my invisibility popped up giving me enough time to line up the headshot. Now, the Ice Breaker, is beautiful for PvE. The ammo regeneration is nice and let's you pick off enemies from afar without having to worry about ammo conservation. I think Ice breaker damage is better than P&T. Just in case anyone is wondering, P&T time to activate stealth is about 2 seconds and lasts 5 seconds roughly.
TL;DR
Ice breaker = PvE
P&T = PvP
IB dmg > P&T dmg
(This is all IMO)
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Good breakdown, thanks!