They're both learning opportunities, but sub-i's are often a better place to get LORs because you take them later in the year, function at a higher level, and are more likely to impress your faculty. (I'm not sure if SLOEs are different. Perhaps someone else could enlighten us.) That said, you can get an LOR from
any attending you feel would offer a strong recommendation for your residency application. Surgery was my second MS-3 rotation, and I made a very favorable impression on my attending, who was associate department chair at a very famous and prestigious medical center. He wrote a strong LOR for me based on my performance as an MS-3, and it helped me land the training spot I wanted.
As an aside, you're expected to compete at least one sub-i in your desired specialty.
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