To my knowledge, which isn't very extensive, the only mill that provides "hard tartan" ie not finished is Dalgliesh, though only on specific request. Matt sewed a 6 yd. Douglas Reproduction kilt in hard tartan for me. It is one of my favorites - makes me feel like one of Angus Og's caterans, ... in a Douglas kilt!

I liked the idea of having a kilt made the way they made them in the "good old days", and just for variety. The reality is a bit less dramatic. The main difference that I can tell is that if you rub your hand across the hard tartan it feels a bit coarser than finished tartan, but not rough by any means.

Also, each mill's cloth seems to produce a noticeable difference in the feel of the cloth (the "hand", I suppose) from the other mills. I can tell the difference when side by side, but I couldn't tell you which was which in a blind test. They all feel pretty smooth and supple to me.

The only cloth I might be able to distinguish from feel alone is HoE's Regimental tartan. It has a distinct fuzzy texture. It may be something like Matt's "teasle raised" tartans, but never having felt that cloth, I can't say for sure.