You can't compare these two technologies.
REST is a service/pattern to give you an organized way to access a stateless resources.
MOM Systems/JMS is a pattern designed aroubd sharing messages between systems. Its about data in, data out in a reliable fashion.
You can't really compare JMS to REST because they solve different problems.
But if your question is more along the lines of do I need a REST interface for my JMS queues? Its all situation, I have seen people use REST to shield thin clients from the logic nessessary to queue messages in JMS. E.g. if you have an android client that wants to talk JMS, its a lot harder to do that naitvely versus pushing messages to a "rest" interface which can then translates and push to a JMS.
