Give a choice of the 2, I'd go w/tile. (I have sheet vinyl in my kitchen.) However, one important point that Bob makes is that tile is cold to the feet UNLESS it's heated (either by the room's heat from below or by a Radiant Floor Heating System.) At the same time, you have to have a rigid subfloor to do this, otherwise, your grout will crack in relatively short order. (So, preparation is VERY important.)
Also, I'd like to add that tile is very unforgiven (other than cold on your feet if it's unheated.) I drop my share of knives, glasses, pots, and such, as does my wife and 5 year old. (We're a family of klutzes!) Anyways, only 1 glass has broken. If you drop a glass on ceramic tile, you know what happens. If you drop a knife on it, you'll probably chip the tile. If you drop a pot, it will probably never 'take the lid' again. With softer flooring, it's more forgiving. That's all I really wanted to say about that.
Oh, again about the cold tile, it makes matter most on a morning (or every morning in my house) where you walk into the kitchen in bare feet. If it's not warm under there, it's REALLY a wake up call!