Both are cute villagers! I haven't interacted with Tangy in-game yet, but I can definitely vouch for Rosie, since she is on my S/O's island. I love talking with her whenever I visit, and it just so happens that I share birthdays with her. :3
Like folks have mentioned above, I think it comes down to which villager you think will align more with your island theme (design-wise, what their house exterior looks like, etc.) If there aren't any of these island factors to help you decide, I'd recommend flipping a coin and leaving it up to the powers that be.
i might be biased since she was the first ever villager that i met but tangy ftw! she’s the sweetest and is so adorable + she’s a literal fruit cat,, it doesn’t get any better than that c’:
Honestly this is one where I think both of them are basically equal. If you're doing an island hunt for them, I'd say choose whichever comes first. If you're set on either trading for the villager, or only hunting for one, I barelyyyyy lean towards Tangy out of the two. You can't go wrong with either of them though imo
I love the food villagers but I don't think I could ever stop at just having one without going full food theme lol so I'd say Rosie! I've never experienced either on my islands yet but they're both on my list for the future!!
i'm gonna be honest, i love all the peppy cats (my heart belongs to felicity <3) and choosing between these two is really hard for me! i had both villagers when i was younger in my childhood towns. i definitely liked rosie more when i was little, but i like tangy more now! i still love rosie, but tangy is so much more interesting!
I'm thinking of going with Tangy first, and then after awhile if I'm not getting along with or enjoying Tangy I'll get Rosie. I have their amiibo cards so if I have any regrets I can just reinvite them. Who knows I may end up just getting both of them.