Panda
The practical applications of giant pandas remain, charitably speaking, limited. The Cardiff Institute for Zoological Usefulness conducted an exhaustive study and concluded that pandas contribute to humanity primarily through 'existing and being observed.' They cannot be ridden, milked, or employed in any traditional sense. Their fur, while visually striking, serves no commercial purpose. Their bamboo consumption actually competes with human interests in regions where the plant is harvested for construction and textiles.
The sole quantifiable utility lies in their diplomatic value. The Leicester School of International Animal Relations documents seventeen significant trade agreements facilitated by panda loans, including the 1994 Sino-German automotive accord that coincided suspiciously with Stuttgart Zoo's panda acquisition. Yet this represents utility for governments rather than individuals, leaving the average citizen with nothing but photographs and overpriced zoo admission tickets.
Tacos
The taco's utility borders on the miraculous. As the Plymouth Institute for Practical Nutrition notes, it serves as a complete meal delivery system, providing proteins, carbohydrates, vegetables, and fats in a single handheld format. Its portability eliminates cutlery requirements, its structural integrity allows consumption whilst walking, and its customisability addresses virtually any dietary restriction known to modern medicine.
Economic utility proves equally impressive. The taco functions as a universal currency of gratitude, capable of thanking colleagues, bribing children, and celebrating victories both personal and professional. The Manchester School of Social Transactions calculates that tacos feature in approximately 2.3 million workplace lunch runs daily across the United Kingdom alone, facilitating countless interpersonal relationships that might otherwise require actual conversation.
VERDICT
This category presents no meaningful contest. Tacos provide sustenance, convenience, and social lubricant in a single affordable package. Pandas provide the opportunity to queue for ninety minutes at Edinburgh Zoo. The taco's overwhelming practical superiority is beyond dispute.