There are only 2 controllers right now that I am sure that supports NCQ, being the ICH6 on the new Intel chipset boards, and the Silicon Image 3124. I work in firmware at Maxtor, and the only controllers that we can run our NCQ tests on are the ICH6 and 3124. Now, the Highpoint 1829X I believe supports it as well, but we don't have drivers in our testing environment quite yet that support it (working on it at the moment), so I can't confirm that.
Since Maxtor doesn't have any SATA drives that support the old ATA TCQ, I'm not sure which controllers support that, so I guess I can't answer anything in regards to the original question.
Basically, the big difference between TCQ and NCQ as I understand it, is who is managing the DMA queues, etc. In the old TCQ, the host had to manage all aspects of the command, whereas with NCQ, the host sends the command to the SATA controller, and the controller sorts everything out and manages the entire process itself. Thats where the speed bump comes in with NCQ over TCQ, apparently, in that the controller manages all aspects of the command while the host doesn't have to worry about it, which creates less overhead for the host.
I don't know if this answers anyone's questions at all, but I hope it was at least useful information.