I experimented with different waterproof membranes a lot, and the one that seems to really breathe the best not just on paper is Polartec NeoShell. It also has a correspondingly lower waterproof rating, but still high enough to be fully rainproof. The downside (or the upside, depending on your perspective) is that it's not windproof - you can very much feel the gusts going through it. It's also not as sturdy as Gore-Tex.
I‘ve heard reports [0] that Polartec NeoShell is not very durable. After a few months of light usage, apparently the fabric develops cracks at the shoulders and wrists.
My NeoShell items have 1-3 years of usage on them, without any cracks. This looks like a single comment - more likely to be an issue with that particular manufacturer or product.
