My take on my Tricross Comp '06 is that it really isn't a racer. You could race it, but that's not what it's built for. An S-Works TriX is a racer. Having said that, the '07 Comp is sweet with the up spec E5 frame. What I didn't like is the change from compact double to a triple. But that is personal preference, and the triple makes it the TriX more versatile with the 10-spd drivetrain.
I use my TriX for most everything: commuting, touring, club rides, dirt roads, gravel trails, some singletrack.
The Sport was never a consideration for me. If you can afford it, get the Comp. 105 today shifts just as well as the last generation Ultegra (which is very good!) and I have more confidence in its durability than Tiagra. For the same price, the '07 gives you a better frame and drivetrain than last year.
I still wouldn't race it...