There are so many devices out that there really is no one "best" card. It all depends on what you want. Since you asked about the SCDS and R4 however, here's what I've got.
The SCDS is more expensive than the R4 and is a bit harder to use, but for that you get the following features:
1. SDHC support (lets you use cards larger than 2 GB)
2. In-game individual cheat selection (R4 can only do global enable/disable from within the game)
3. In-game guide (SCDS is the only cart to offer it)
4. Real-time saves - like savestates - SCDS and CycloDS Evolution offer it
5. Multiple save files per DS game.
All in all, if you want advanced features, look into the SCDS and the CycloDS Evolution. If you want simplicity, look into the R4 and DSTT.
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