I was hoping someone who's played both might reply.
I've never played a Pearl, but my Yami is luscious to play.
Have you played on each model you're considering? If not, I highly recommend doing this. If your local shop doesn't have them, Flute Center in NY will send you trials. I just shipped a pair back for a lady, who told me at one point she had five on trial from them. She found the staff very helpful and knowledgeable and had enjoyed the entire experience. And a friend did the same through Woodwind Brasswind with the same good results.
Once you get them, play the same music on each. LISTEN as well as feel how it plays. One might feel better, the other might sound better. If you have a friend with any flute experience, have him/her also listen for which sounds better "out front". And maybe even have your friend play so you can hear, too. Otherwise, tape yourself so you can hear any differences.
Flutes:1975 Gemeinhardt M2 in chrome nickel;1982 Armstrong 80;2006 Yamaha 584
Piccs:1978 Artley piece of crap 15 P;1982 Gemeinhardt 4S;1980s? Armstrong all wood (no model)
Bass:2006 Jupiter di Medici G0199
Treble:2009 Guo New Voice
+ many flute-cousins