Personally, I would have to put Close ahead of Tales, only because I thing the lyrics are a bit more accessable. But I just got the Rhino version of Tales on CD, and need to listen to it a few (hundred) more times before I can be sure.
I like to listen to TFTO,but just for beauty and flow,and seamlessness,I have to prefer Close To The Edge. To be really just three songs,they're always over before I know it. I like prog rock,but I have to sit down and intend to listen to most of it-not Close To The Edge. It just goes and flows and gets my attention without any effort on my part.