I've looked at both and all salesman have said they are identical... not true.
True: Same available powertrains. Similar options. Top of the line Mazda has a bit more luxury feel to it. However, the BIG diffrence (besides price) is that Tribute suspension is nearly identical to Escape, except for the inherent performance characteristics of individual components. The Tribute is designed to provide a more taught, sporty ride whereas the Escape provides a softer, more truck-like ride. This is accomplished by using stiffer springs, anti-sway bars, and bushings on the Tribute. Otherwise, the suspensions look physically identical.
I guess if I were to input my choice.. I'd go with options over miles/year. No diffrence between 2002/2003 model years except a few options and colors. They are equally reliable- although i hear the 4WD system is a bit lacking and gets noisy/clunky as the miles proceed.
Now.. My opinion time
I am partial to it's competiton, the Liberty. Getting passed it's "Hello!!" front end and childish looks is hard, but the Renegade version gives you luxury with absolute capabilities. They can be had for the same price as a Nicely Equiped Tribute/Escape. Whatever way you go, small SUV's are fun, great handling, great gas mileage, and really an all around great vehicle to have. Good luck!!
