No CD-R has better audio recording quality then another. This is technically true for even the lowest quality CD-Rs. However, lower quality CD-Rs have C2 errors and lot's of C1 errors, and the more errors you have (especially C2) the more audio quality is lost during playback. So when you ask us which gives a better audio recording, between two high quality CD-Rs, there really isn't an answer. *IF* there is a difference in quality loss, then I'm sure it won't be perceptible to the human ear.
Long story short, both discs are good. Pleasent Burning!
P.S. OOPS! I missed the fact that one of those was an AUDIO CD-R...yep Rabbit is right! the only difference is they cost more [:p]