I can tell you that I won't supply or warranty ANY of the LED tape lights. The color rendering is crap, the color consistency is crap, and the dimming is often very poor. On top of that, I have seen way too many failures of the diodes. And that includes name brand LED tape lights. The other problem with the LED tape light is that if your countertop is at all reflective, you will get a million dots that look like a landing strip.
What kind of light rail/molding is on the bottom of the counter top? Is it completely flat with no lip? If so, that's the only reason to consider tape light, but if you are having them refinished anyway, then just have a light rail made.
No matter what route you go, you will need a driver or transformer for the low voltage lighting, unless you do the enclosed strip lights. Kichler and Seagull make nice setups in LED and Xenon.
However, I use and recommend Seagull Ambiance Linear LX undercab lighting, and have been using a lot of their LED festoon bulbs in place of the xenon. In my (professional) opinion, it is by far the best system on the market.
The following is all Seagull Ambiance with Seagull Festoon LED bulbs...
This is a flat bottom cabinet before the light rail was added
