your question is quite common and the answer is that both the players are the same, apart from design.
These type of players, which play AMV files, are all the same on the inside, the internal boards may be shaped different, the chips may be in different places, but all the components are exactly the same.
So if your asking which one is better, choose the one which you think looks better, as the two are the same quality (audio/video) wise.
To be honest, if your going to spend that much money, you should get a rockchip player, these players have either a 2.2" or 2.4" QVGA screen (same as a iPod Video) and their audio and video play back is on the same level as a iPod Video and is SOOO much better than the AMV players.
A 4GB rockchip type player are about US$90-US$100 and they all come with a Mini or Micro SD slot, so you can always add extra memory. These players are worth the money you pay and you will be much more happier with your purchase.