So theoretically, a 13-SEER AC unit will deliver 13 Btu's for every 1-watt of electricity and a 14-SEER AC unit will deliver 14-Btu's for every 1-watt of electricty.
Wow. That is very wrong (sorry). I don't mean to be rude, but:
EER = system cooling btus / compressor power draw in watts. A 36,000 btu system that draws 3000 watts at 95F outside laboratory conditions has a 12 EER.
SEER is a take-off on EER to try and account for use in various (seasonal) operating conditions. SEER is a meaningless number.
For a fixed speed fan motor in the air handler:
SEER = EER (at 82F outside) x Degredation Coefficient (fudge factor).
For a v-s fan motor in the air handler:
SEER = EER at 67, 72, 77, 82, 87, 92, 97, 102 F. The temps are not weighted equally in the calc. The first 3 temps contribute 60+% to the SEER calculation. The highest 3 temps are less than 7% of the calc.
The SEER calc is weighted to low outside temps. What happens to high SEER numbers in scorching hot Florida or Texas summers? It drops like a rock. Some manufacturers even sacrifice btus to get high SEER numbers. This is why EER, measured at 95F outside, determines true operating costs for cooling.
Just because a system is high SEER, does not mean it is more efficient, or cheaper, to run. It just means it has a high SEER number.
Whichever SEER the OP chooses, 12 EER minimum should be selected.
Also, many 14 SEER systems have higher btu ratings and HSPFs (if it is a heat pump) compared to their 13 SEER counterparts.
Take care.