Both are good. None better than Trijicon. The EOTech is great for fast work inside 100 yards; but, then again, so is a low magnification ACOG. A magnified ACOG is best used at 150 yards and beyond.
Perhaps more pertinent questions would be; 'How long is your barrel?' and; 'What weight round are you using?' Neither sight will do you much good at night, though. If your rifle is primarily a close-in, 'entry type' weapon, the EOTech will be fine; if you want to reach out and touch someone, then, the ACOG's a better way to go; but, there's more to the equation than this.
Remember, you want to shoot a 5.56 x 45mm bullet at or above 2,700 fps in order to maximize the shock effect. If I remember correctly with M855 ammo and a 16" barrel, your maximum effective impact range against a human target is slightly less than 100 yards. So barrel length, twist, and bullet weight are important considerations when choosing the ideal sight to use.
My own personal choice? I'd select a low magnification ACOG.
You probably already know about this, but, here -
Ammo Oracle
And, then, there's this -
Comparison ACOG vs. EOTech