I wouldn't necessarily say that H&R are better than Eibach, but I have heard nothing but good things about them. They have been in the special springs business for a long time, and are a trusted tuner among european car (BMW, VW, Audi, Porsche, Benz) owners (such as myself).
On the other hand, Eibach seems to cater more to the japanese car market. Not that that's either good or bad.
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