There are no studies, and this is largely a matter of preference.
First of all: (For anyone who doesnt know) Only a handful of companies make discs for the major label distributors, TY and Ritek being the big ones. So, for all the people who say "I only burn XYZ Brand discs," you should know that you're probably burning all different types of discs, since XYZ Brand most likely isn't the company that made them.
TY -- Taiyo Yuden -- is a manufacturer known for making great-quality discs. Their discs are always able to be burned with the fastest burners, and they (allegedly) have the best shelf life you can get. The latter is a real problem for many types of discs. I've burned things on those cheap OfficeMax 200-for-a-dollar discs, and a year later they're unplayable.
Admittedly, a big part of this is the snob factor. People on here read that TY is the best, and then ANYTIME someone posts a deal about CD-R's, there has to be a big debate about whether or not they're Taiyo Yudens. What's the best? I can't say, and I don't think anyone could empirically say. But I don't think you'll ever hear any complaints about TY discs. And in cases like this, where they're just as cheap as Brand X, there's no reason not to go for them.