I posted up something rather lengthly in the last forum, but here go.
For those that do not understand the difference as well as how to tell just by picking up a random scope and finger fucking it-
SFP "Second Focal Plane"- Scope magnification changes the FOV and magnification, but the reticle stays the same size throughout the whole zoom range. This means that the reticle can only be counted on to produce accurate hold overs and mil readings at maximum magnification.
FFP or "Front Focal Plane"- Scope magnification changes the size of the reticle relative to the zoom, therefore the reticle's dimensions stay the same no matter what zoom, allowing for someone to take mil measurements and hold over's throughout the whole zoom range of the scope.
Pro's and Cons
Overall, there are some plus's and minus's to each design and one has to take in to consideration a lot when selecting a scope for professional use.
SFP
Pro's- A second focal plane scope generally has less glass involved in its design, thus it will arguably have better clarity and light transmission. This also makes for a scope that is less expensive. For a shooter who predominately dials his adjustments for wind and elevation this is likely all you need. Hunters and Hi-Power shooters seem to favor these for that reason. That isn't to say that you can't as a shooter figure out the "half" mark on your magnification by a little trial and error and thus making it still usable at lower mag with hold overs. This trick essentially boils down to dialling it down to the exact half way mark and thus doubling your available mils. This takes some experimentation on your part but its a viable technique if you are limited to issued optics and they happen to be SFP (like me).
Con's- Now, from a professional standpoint, I'm not a huge fan of SFP scopes so my opinion may be biased in this regard. The biggest issue from my perspective on SFP scopes is that they are truly limited when it comes to Elevation and windage hold overs, mainly for wind and movers when things get close. Since you have to be at max magnification, anything that is closer then 400m and mobile can be a pain to trap with a 10-12x powered scope, which seem to be the most common SPF max magnifications I see throughout the industry. Anything higher then that IMHO is not terribly useful for the mil/LE precision marksmen as the magnification at the top end becomes a hindrance at close ranges, magnifying every movement and limiting the FOV available. It makes it even more of a PITA when trying to take an accurate mil reading. The best accessory for someone who is limited to a SFP scope is a good LRF.
FFP
Pro's- The FFP scope offers a lot of flexibility for the professional marksmen. You have the choice of dialling or holding over at any magnification distance. This also gives you a much more flexible scope for using forward mounted NV devices like the PVS-27/30. Lets also get something straight. Just because you have 15-27x of magnification doesn't mean you have to use it to make a shot. It just makes the scope more flexible for both shooting and observation This gives a shooter/spotter team the ability to double their firepower and lethality, allowing for a spotting scope to stay in the rear and another weapon system to be fielded, with each person spotting for the other. Rarely have I ever seen the need to go above 20x on a spotting scope to see trace/impact, even at extended distances so I'm not terribly convinced of their usefulness these days. Mirage can make that even worse at extended distance. Again, a FFP gives the shooter a lot of flexibility. It's even better if the shooter and spotter are shooting similar or the same reticles, so the cross talk/chatter is cut to a minimum. Also something to note with FFP scopes- its a huge benefit if your calling your own shots and making corrections to have your scopes adjustments and reticle be in the same value ie Mil/Mil and MOA/MOA. I personally prefer mil's as the math is more streamlined for what I'm used too. This makes for very fast adjustments and shot to shot corrections, and less mental effort to produce a hit.
Cons- First of all, because the design is more complex, the price typically follows that trend. Light transmission can suffer a tad due to the additional glass. Because there are a quite a few different zoom ranges available across the market you also can run in to issues the reticle becoming less then helpful at lower magnification ranges. Some scopes, like the venerable 5-25x Schmidt and Bender PMII have "tunnelling" issues at low magnification. Mine begins at 8x and this is corroborated by other S&B owners. My NF BEAST also tunnels buts closer to 6.5x so not a huge issue. Tunnelling is identified as you dial down your scope and notice that at a certain point, the FOV stops getting wider and you get the visual effect of looking through a toilet paper tube. With FMNV there also is a few issues with regards to magnification. FLIR and FMNV are limited on their resolution. Because their resolution doesn't change relative to the scopes magnification it can render the high magnification range of a FFP scope pretty much useless. This isn't a con so much as something to be aware of if you have access too and regularly use such devices.
In the end, pick what is best for your uses BUT, making the effort to understanding everything about your equipment and how to take advantage of it.