This will depend on your relative fitness, your personalities and your relationship. If one of you always cycles faster than the other then a tandem can be a good idea, as each person can push as much or as little as they want. I found it was hopeless cycling with my wife on separate machines - I could never bring myself to slow down to her pace.
Yet when we toured Tasmania on the Tandem Trike, she found it easier than she expected, and I found we were going just as fast, if not faster, than I would have been on my Sports Tourer alone. This is due to the fact the GTT has less air resistance, and is lighter, than two solo trikes. Of course someone must ride captain (front) and someone stoker (rear).
The captain normally does the steering, braking and changes the rear gears, with the stoker changing the triple chain ring gears because they are directly in front, and the stoker can see them. Thus the captain has a more demanding role than the stoker. More or less gear controls can be ... more.
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