At retail the X95 costs 220% more - apart from just wanting/preferring the X95, is there legitimately 220% more intrinsic (not perceived) value?
When I bought mine? Yes. At current prices? Less so.
Accuracy, in your experience is nearly equal, with the caveat there is ammo sensitivity in your sample group - is that generally held as true for all units?
I should add that I've owned a different T97 previously with identical performance.
I'll phrase it like this: With the "ideal" ammo selection, the T97 has the potential to be about as accurate as the X95. But on a practical level, this is Canada. Our ammo selection fluctuates wildly, a brand common today might be gone tomorrow and you wont see any more of it for years. My T97 shot Aguila 62gr 5.56 (which was NOT M855, as it had no steel penetrator that I could find) very well, which was great because it was cheap and plentiful... until one day it wasn't. So I managed to find another that I could get a zero and a decent group with, which was cheap and plentiful... until I was desperately buying the last few boxes off of the store shelves last month. Not sure what I'll use when that runs out. The ammo that is plentiful tomorrow might be next to useless in the T97 because of the differences in POI, as I mentioned.
The T97 also requires much more EFFORT to be accurate with. There's more factors at play, as I described.
The X95 will give you a consistently good performance with just about anything, and a very good performance with the right ammo.
Breakdown is about the same in your experience.
I equated them because you could remove the barreled action f the T97 from the polymer shell quite easily without tools. A nice convenience, but the important sub-assemblies, like the bolt, are much harder to break down. I'd rate the X95 as higher for knowing what's important.
So, and I hope you'll excuse me being obtuse, where/how does the X95 utterly outclass the T97?
I think it largely comes down to build quality and handling. The X95 feels rock solid, even more so than the TAR-21. The safety switch is exactly where it should be, the bolt release placement is brilliant, and the magazine release is in the very-good AR-15-style location. The X95 also has a redundant magazine release in the buttstock, just in case. It has more potential for modification with top rails, and a threaded muzzle.
The T97 is also notoriously picky with magazines. You can modify the magazines (or rifle, like I did) to be more accepting, it's a chore, and is not a 100% solution. Even your "good" magazines will (rarely) misfeed and crush your round into the trunnion. My T97 was been very reliable, with only a handful of malfunctions in thousands of rounds, which I mainly attribute to particular magazines.
But my X95 has it beat with 0.
Spare parts are a consideration. If a bolt shears a lug in my T97, the rifle is done. If a bolt shears a lug in my X95, I buy a new one. If a firing pin breaks in my T97, I think I might be able to carefully modify an AK one to work. If the firing pin breaks in my X95, I already have a spare on hand.