I think the "said" one is good as far as just dropping it after things are established because it makes for sloppy writing when you use a lot of words from a Thesaurus. I mean think of all the words to show anger.
Tom said angrily, tom said hotly, tom said rudely, tom said bruskly, tom said abrasively, etc. It can look sloppy or silly and distract from the story I think. Giving some sort of tag like tapping fingers or rubbing their nose when needed to keep it straight who is who is much better and helps maintain the illusion.