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I was also deciding between these two, I decided on American Racing headers, I am ordering them in the spring because my car will be in winter storage soon.
I am having American racing Headers 1&3/4" with hi-flo cats installed on 10/17.
With that said,
I think that any of the brands:
LG, Kooks, American Racing, Dynatechs, or Melrose will be very close in performance.
I opted for the smaller 1&3/4" primaries for the slight advantage in torque at the expense of a little horsepower, mainly because my car is a daily driver, but I don't even think that is significant.
American Racing Headers are the least costly at regular price.
As previously stated, they are all close in performance, w/ the LG Pros showing outstanding TQ gains, American Racing very close behind. The LGs are a bit more expensive. Kooks now come polished at no extra charge, Melrose are already Jet Jot coated. Breathless Perfomance also has a new header out, claiming gains comparable to or better than LG's. Dynatech are also a proven system, EZ to install, fit well.