Fluid Mechanics deals with this in a number of ways. The first is through turbulent flow or laminar flow of the fluid through a pipe or valve. Laminar is "good" and turbulent is "bad". Laminar flow in fluid mechanics means that the fluid is flowing in smooth layers or laminae. The highest velocity in laminar flow is at the center of the fluid stream and the velocities of each respective layer is linear. At the walls of the pipe the velocity is 0 because of friction. Friction varies from pipe to pipe and fitting to fitting.
To determine the flow characteristic you must utilize the Reynolds Number, Darcy's Equation, Moody's Diagram, and the K Factor. Darcy's Equation is used to calculate head loss due to friction in pipes for both types of flow. Moody's Diagram uses the Reynolds Number and the relative roughness of the pipe to determine the friction factor. The "K" Factor is also known as the the Constant of Proportionality and is used to calculate the energy losses in valves and fitting such as tees, elbows, and bends.
So I do not think that this is as simple as you think and you are comparing apples and oranges. The viscosity of the fluid in these systems is also taken into account. With standard air there really is no "viscosity" although the density of the air changes with the amount of things that are in the air such as more oxygen than nitrogen etc.
If you utilize the Y fitting the flow of air will be much smoother and less turbulent than if you use a T fitting. With the T fitting the air molecules run right into a wall and then need to be reaccelerated. With the Y fitting, even though there are frictional losses, the deceleration of the air molecules will be much less because the change in direction is more gradual. If you use your car for example: Would you rather be traveling 40mph and come to a T in the road and try to turn left or a Y? With the Y the directional change the car would require less braking and thus less time to reaccelerate to your travel speed. With the T you will almost have to make a complete stop.
I hope this did not confuse you but fluid mechanics do not apply here from an engineering standpoint. However, the theories do. Let me know if you need any more help.