I have to admit that my perspective may be skewed. I have been to Poutini's a number of times; but only after leaving some bar on Queen West after 02:00. My experiences have always been pretty good. Many times what makes this a great place is the conversations you get to have with other hungry after-bar people while you're waiting in line for some grub. That, and the gravy (which I find to be superior to Smoke's).
I have had straight-up, regular, original recipe poutine; but I prefer to get "The Works" which comes with bits of bacon, sour creme, and chives on top... then I squirt a puddle of sriracha in the corner for dipping later on.
The containers are round cup-style containers, which are friendlier for eating on the go than the square packs at Smoke's but the packaging at Smoke's does have the upper hand in transportability (which may be moot as I almost always demolish whatever I've ordered immediately, on site).
Well there you have it...
Tied with Smokes on: fries, container, cheese curds, service
Edge goes to Poutini's on: gravy-quality
Then obviously Smokes has all their novelty add-on flavours; but sometimes you just want your poutine the way that Jean-Paul Roy intended.