Fished a 26 Reg once, was impressed with the ride and build quality. Never been on a post-Potter Seacraft but I don't think a Tracker will compare to the build quality of a Regulator. The Reg will be a lot heavier, 6" wider, will have more fuel capacity and will require more power.
You'll get better feedback if you can provide some more specifics of both boats - year of the Reg, hp, hours, OB vs. I/O, if OB transom or bracket mount, etc. A Google search will also give you some existing threads on this topic.
If you had asked about an inboard Potter SeaCraft Vs. any 23, I could give you a real short (perhaps biased) answer.
Good luck,
Mike
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