My personal tests results are in. I understand some state its not "necessarily the tip" but the stroke, CB placement and action. I agree a good bit to that but I believed in the past that the tip made some significant difference as well.. My "personal" tests made me still believe that theory. (Maybe a certain tip just doesn't perform well on a certain cue? - I don't believe too much in that but ...)
Elite Break Cue - 22 OZ
After Phenolic Tip testing, removed tip but left carbon\phenolic ferrule
50+ breaks testing for each tip (except Samsara - 39 breaks)
Phenolic Tip
1. Scattering the balls on the entire table
2. Leaving the CB in the middle of the table about 75% of the time
3. Averaging 2 balls per break. (a couple 0 balls on break and a few 3 balls on break)
Le Pro - 50+ breaks
1. I had problems scattering the balls on the entire table
2. I was only about 60% of the time leaving the CB in the middle
3. Had problems averaging 1 ball per break.
Water Buffalo (Full Tip) - 50 breaks
1. Scattering the balls on the entire table (but see #2 and #3)
2. I was only about 60% of the time leaving the CB in the middle
3. Had problems averaging 1 ball per break.
Water Buffalo (Shaved Tip) - 50 breaks
1. Sightly harder break feel but just about the same results as Water Buffalo (Full Tip)
2. Balls were continuously scattering entire table but just not getting into the pockets.
Dufferin 1 Piece Home Cue (20 OZ)
1. Scattering the balls on the entire table
2. I was only about 60% of the time leaving the CB in the middle
3. Averaging 1 ball per break.
Samsara - 39 Breaks
1. Immediately dropped 2 balls on break
2. Scattering the balls on the entire table (Tables run after breaks almost sure thing. Not rare to see few if any nested balls)
3. Averaging 2 balls per break. (a couple 0 balls on break and a few 3-4 balls on break)


4. Having big problems leaving CB in middle of table on an average though; even after 39 breaks so I have some work cut out for me.
A special thanks to Eric Hirsh at Atlas Billiard Supplies for getting me these tips very quickly and the time he spent on the phone with me discussing the tip subject.
Personal Conclusion
Hands down - Samsara Tip.