Wauwatosa vs. New Berlin   Year Founded: 1892 Population: 46,396 Scouting report: Wauwatosa's Village and East Tosa districts offer an eclectic array of small shops and eateries. It is home to Mayfair, the mall that draws stores found nowhere else in Wisconsin. There's plenty of outdoor recreation: splash in the Tosa Pool at Hoyt Park, walk among butterflies at the Monarch Trail, bike the Oak Leaf Trail or Menomonee River Parkway or play at the newly developed Hartung and Hart city parks.   Year Founded: Feb. 17, 1959. But 1840 was the year that Sidney Evans settled there and named the city after his hometown, New Berlin, in New York Population: 39,584 Scouting report: New Berlin folks are proud of their city and glad to point out that New Berlin was named to Money Magazine's 2009 List of Top 100 Best Small Towns in America. New Berlin ranked 34th. Residents also like to describe New Berlin as offering city living with a touch of country. And it's true, with the city offering easy access to shopping and services. But just beyond the bright lights lie acres of farmland.