"I find it IS better" is more of emphasizing a thing in comparisson with another thing. "I find it better" (casual) on the other hand has different meaning like when you want to agree on a certain thing:
A: "how do you find your new office? ('find' here = assess/evaluate)
B: I find it IS better than my former office.
A: "how do you find your new office? is it okay?
B: "yeah, I find it better"
or:
"I want to wear my blue jeans. I find it better for my long-hour travel.