I think the days it is aged trumps the wet vs. dry method when it comes to taste. Went to a place called the Twisted Tree last weekend and they had a $60 ribeye (20 ounce) that was aged 135 days! The owner came out and bragged that most steak restaurants age for 30-45 days.
I wasn't sure about wet vs. dry aged so I found this write-up at
www.mychicagosteak.com. I had to chuckle because I don't know if I want my steak to taste "nutty" or "metallic":
A dry-aged steak imparts a flavor that is both earthy and nutty, with a sustained piquancy, producing a steak that is both meaty and robust. When browned, the essence has been described as intense and round, with a lavish aroma. Dry-aged beef is characterized by an extraordinarily tender steak because the aging process is lengthier, making the fibers within the muscle more moist and flavorful. This same procedure gives the beef a slightly tart taste, akin to bleu cheese.
Wet-aged steaks produce a vibrant ?fresh, metallic? flavor, a bonus to steak lovers who prefer their meat newly harvested. Wet-aging steak tastes better in a lean cut of beef like a flat-iron steak, where the steak is less marbled with fat. Beef cut for dry aging starts out much thicker than wet aged beef but will lose considerable mass during the aging process. In the end, they both produce an excellent tender and juicy steak.
Terry Ray can probably add some insight to this discussion if he's around. Have a great time at the birthday celebration, dude.
