Nealy blade are designed more for discreet concealed carry. Thus the thin profile and lack of guards. Very defensive.
Polkowski's lend themselves more towards a fighter style. Thus the more secure grip and guards. Polkowski's conceal fairly well, but not as well as the Nealy's.
As far as which handles better, based on my limited experience with both, I would say the Polkowski's have the "edge". Every Polkowski I have handled and worked with felt like it was an extension of you. While the Nealy's didn't feel bad, they just fell short.
I got some very impressive slashes with Nealy's knives. Deep cuts on rolled up paper. The Polkowski's didn't give the hot knife through butter feel that I got with the Nealy's. I attribute this partly to Nealy's thinner blades and a not so sharp edge on the Polkowski. The edge can be improved, but it is very hard to compete with a thin blade for slashing cuts.
In my opinion, if you want an acceptable handling knife that carries well, get the Nealy. If you want a great handling knife that is acceptable in the carry dept., get the Polkowski. Or, better yet, as was said before, get both and don't worry about it.
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If you can't dazzle them with your brilliance,
baffle them with your BS.