So, my thoughts, as I have three SD59225's in service, and a SD49225 on the way.
Biggest Factor: Price is 2 - 1. $620 for SD59230: $310 for the SD49225. Do not buy the 59 for tracking. It's still in its infancy, and has a few bugs to work out still. If you want pro tracking, consider the SD6AE240V-HNI
Power. SD49 states POE+ (25.5w), but some have had success with standard POE (15.4w) with the 49. I can confirm the SD59 uses about 12.5w without IR on, and about 18.5 with both IR's on, (near & far). Some have got the 59 going over standard POE as well. The 49 can be powered by a 12v PS, the 59 comes with a 24V AC/3A power supply, which is much larger.
Zoom: Obviously the 30x over the 25x is approx 100 more feet of DORI identify distance, and 827 more feet of detection ability
IR: 50 more meters of IR distance in the 59 over the 49. (150 meters vs 100 meters)
Both have the same internals and lens (2.8" Starvis sensor and F1.6 lens), although the 59 is a hair more macro and telephoto. The 49 has a wider FOV at 1x zoom.
I'd recommend the SD49225T-HN. Again, don't get the 59 for its tracking capabilities alone. The SD59225U-HNI is only $200 more, but not worth the extra $$ for its tracking alone, IMHO.
SD