Jack Simth said:
You're forgetting: Fly 60 (good) for the boots, Fly 40 (Average) for the broom. The boots will let you hover over the field of battle and use the Summon Monster line, Full Attack a flying beast, or similar non-moving tasks. Try that with the broom, and you fall.
Actually, I did not forget. I was just pointing out a major descrepency in power level. To really see which item has the advantage, we have to do a more comprehansive comparison (let me know if I miss anything):
Pro Boots:
1) Speed 60/40 vs. Speed 40/30
2) Good Maneuverability vs. Average Maneuverability (Hover vs. No Hover - can be used for full round attacks and one round spells in combat)
3) Speed/Weight limitation is based on the Strength/Load of the user
Pro Broom:
1) Duration 9 hours vs. 15 minutes (max 81.8 miles per day vs. max 3.4 miles per day)
2) Can be used hundreds of times per day for short durations (3 times max for the boots)
3) Harder to Dispel (Caster Level 9 versus Caster Level 3, a combat advantage)
4) Does not take an item slot
5) Can travel alone to a destination (can be used to send messages)
6) Item can be called to you from 300 yards away (can be usable, even if taken away from you)
Note: The speed advantage for the boots is not absolute. For example, small, low weight and/or low strength creatures in meduim+ armor/load could have a Speed of 40 with both items. On the other hand, a large strong heavy (400+ pound) creature in a light load could have a Speed of 60 with the boots and could not use the broom at all.
Granted, the items have different design goals. One is for combat and the other is for overland travel. However, the broom can be used (less effectively in some ways, more effectively in others) in combat whereas the boots are not very useful for overland travel at all.
It appears (to me) that the advantages of the Broom outweigh those of the Boots more than the 1000 GP difference in price indicates. The Broom just has a lot more overall utility.