The steampunk theme might offer more fun quirkiness (how many vampire workers needed to mine 1 copper - and they work the night shift) and be less generic (of course that can hinge on you creativity, when plain IR can be based on historic sources.)

Do realize that the Industrial revolution had ALOT to do with People - those wanting new opportunities (guild systems predominated or monarchially awarded privileges), those with vested interests (of all kinds), Luddites, political power/bureacracies, genius inventions that incremental adjust whats possible, investment, trade driven resources, etc.....

Systems to represent that kind of thing will dwarf you simple resource economics.

OK, the results are pretty clear (althrough I'm a bit puzzled why Dictator got zero votes, I thought it would be more popular). So, the question why you feel Steampunk Industrial Revolution is better tahn Industrial Revolution (or opposite)? I'm mainly asking what "dream features" you see when you think about a steampunk turn based strategy.

Btw, do you know a game called Machinarium?