They are both good springs, but if you are concerned with handling more than looks you would do well with the H&R's. I have the Race springs and they ride great and I still have crappy ass stock struts and shocks even though they need to be replaced. The rates of the springs is what makes or breaks a set of lowering springs. The rates on the Eibachs are just a bit higher than stock which is ok if you don't mind it riding like just stock.
It will handle a little better but that is mostly because the car is at a lower ride height with a lower center of gravity.
But if you are gonna be trying to rip canyons and stuff go with H&R's... The H&R springs have rates much higher than stock which actually smoothes the ride.
You will need better shocks or struts with them, and the C/C plates are optional but you won't regret getting these springs.

[ March 06, 2002: Message edited by: ihatethesesns ]