Technically no build should ever ignore either of the two stats but Te/Ph is definitely more Tech leaning than Strike.
The damage multipliers for Normal Attacks (which scale with S-ATK) are 9% weaker than Te/Hu however Tech explosions (which scale with T-ATK) are actually 7% stronger than Te/Hu since they don't benefit from Fury Combo Up anyway.
Hu-sub Normal Attacks: 1.1 x 1.1 x 1.2 x 1.05 x 1.05 x 1.1 = 1.76%
Hu-sub Tech Explosions: 1.1 x 1.1 x 1.2 x 1.05 x 1.05 = 1.60%
Ph-sub Normals & Expl.: 1.45 x 1.1 x 1.05 = 1.67%
This and the added DPS and DPP buff provided by Tech Short Charge on most techs pushes it further to the Tech side however well placed Heavy Hammers are still important to keep your DPS up hence why neither Te/Ph nor Te/Fi ever ignore S-ATK completely. Also since TAJA doesn't apply to Compound Techs, Te/Ph Compound multipliers are on par with Te/Fi minus all the conditional damage hassle.
Te/Fi Compounds front: 1.4 x 1.1 = 1.54%
Te/Fi Compounds back: 1.35 x 1.3 = 1.76%
Te/Ph Compounds: 1.35 x 1.1 x 1.05 = 1.56%
And yes, in situations where you can't reliably TAJA different Techs and have to resort to spamming one of them, like Grants, Te/Ph is actually 2% stronger than Te/Fi + the DPS buff from Tech Short Charge.
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