The number of voltage "rails" is immaterial in most cases. Most consumer PSUs have a single transformer, and then various current limiters on the different "rails". The manufacturers do this to pass ATX specifications, but they're kinda cheating.

You're kinda comparing apples and apples here - the Corsair PSU is actually OEM'd by Seasonic, so there's no difference in the quality of the components. It's really just a matter of branding. I'm asuming these are the two models in question:
Seasonic S12 Energy Plus 550Corsair HX520 & HX620I've got the HX520 in my workstation and the HX620 in my file server. In order to get the best efficiency out of your PSU, you have to figure out what kind of load you're going to put on it. My workstation pulls about 250W from the wall, which means that the HX520 is sitting somewhere around the 85% efficency mark (about as good as it gets with any PSU).
Just to give you an idea of what the HX520 is running at the moment:
Intel Q6600 @ 3.0GHz (1.2V in CPU-Z)
P5B-DLX motherboard
4GB (4x1GB) DDR2-1066 @ DDR2-1000 4-4-4-12
2x WD3200AAKS
Pioneer DVR-212D
EVGA 8600GT OC (576/1500)
Like I said before, my Kill-a-Watt meter shows a load of about 250W when running Prime95 v0.25.4 and
rthdribl. There's plenty of headroom to move up to a more powerful video card while still maintaining good efficiency.
If I had to recommend one or the other - I'd go with the Corsair, just because everyone at SPCR was stunned at how quiet it was while maintaining rock solid stability (I helped review it afterall...

).