They both check the same thing.
If you use 1.6.0 or higher prop('checked')is the most direct jQuery way. jQuery does not need to parse and process the selector to figure out what to do. [Note below]
( 1.6.1) attr('checked') , 1.5.x .
. , x , , , :
if (x[0].checked) { }
:
if (x[0] && x[0].checked) { }
, , , . , , , , . , , . is(':checked'), , ( , -, - ).
. , prop , is, . prop - , ; is : WebKit, , is , WebKit , :checked ; Firefox (, , IE), is , , , Sizzle.