I just applied Raytech Ultra70 (Front) + V97 (Rear) + CS85 (Side). I've another car apply 3M Crystalline Series.

So I can compare side by side.

Many people said that 3M Crystalline Series is the best film in the market for maximum heat rejection. I agreed on that UNTIL I decided to try Raytech on another car.

Wow! Impressive outcome. Although I installed CS85 (IRR 85%) but it just as great as Crystalline Series (IRR 99%). Probably due to Raytech film is darker compare to 3M. So I don't really feel the heat. I don't feel the "burning pain" with Raytech. With 3M, I still can feel the "pain" - although 99% IRR as stated. 

Talks about leaving the car for 3 hours under hot sun. Emm.. draw! Both has great heat rejection when the car parking under hot sun. I can jump into the car after 2-3 minutes. The leather seats for both cars were slightly hot but bearable.

Sexy. Raytech win! This is personal preference. As mentioned above, 3M film is so clear - just like you never done tinting before. Raytech is darker and highly reflective. So cool when you see from a distance

Price/Value: Raytech win again! Maybe I get a good deal from @Lord Gitsy - but truly value for money. Top notch product and customer service!

3M or Raytech? It's up to your personal preference. Both has comparable heat rejection performance. 3M tint is clearer while Raytech is darker. If I given another chance, I will still go for Raytech