Recently Oracle Announced OBIEE 11g 220.127.116.11 for GA, meanwhile the OBIEE 11g 18.104.22.168.10 patch set is also released.
Details of the OBIEE 11g 22.214.171.124.10 Patch Set can be found at following url
You can get the list of bug Fixed in OBIEE 11g 126.96.36.199 Release (OBIEE, BI Publisher and Essbase 188.8.131.52.3) by following Oracle Support Link.
What should Project do?
We have got the same problem; we compare these two options on various factors such as stability, number of important bug fixed related to project implementation components, migration efforts and new features and benefits offered etc.
Finally we decided to go with patch as in terms of bug/issues and stability we find the going with the patch set is a safe option. Looking for the migration opportunity on the project as it is just impossible to ignore the new features offered by 184.108.40.206.
I belive decision should be driven by project requirements and business goals for the implementations.
I hope you find this information useful.