They are different castings.
They have different valves
The chamber sizes and shapes are different
they come from Nissan on different blocks and have different pistons
There is no "better". Which head you use depends on price and availability as well as the intended end use/result . It also depends on the amount of welding and machining and ultimately CNC machining you plan on adding to the basic unit.
The technichal information is all out there already on the internet and in books if you want a detailed analysis of them.