I have used both and...I don't think there is a direct answer to which is better. I kind of feel this way about 11-KT transdermal vs. 11-oxo oral too.
Yes, oral bio-availability "sucks" with 7-KT but we really only have estimates of how much transdermal bio-availability there is too. Orally, the liver conerts a large portion of the 7-KT before it hits the blood stream, but one way of dealing with this is to take larger doses. Of course this is an added cost, but a larger dose will have a dramatically higher BV than a smaller dose, at least in theory, once you deplete the liver enzymes responsible for converting it. A larger dose of transdermal KT won't achieve this effect. Of course, this can be more expensive. But I will say this, I've seen the best results with higher dose 7-KT vs. transdermal 7-KT at more moderate doses....but even that is difficult to replicate.
Both have their use. If you can only afford 250 mg/day or less, I would go transdermal. The moisturizer is a good idea for keeping your skin moisturized, which will enhance permeation vs. alcohol dried skin. But another alcohol based solvent, like hand sanitizer, will be better for actual penetration. Still, it's a good practice to keep the skin moist throughout the day, so the moisturizer isn't a bad idea either.