I'd imagine most DE owners will say DE and most HR owners will put up a good fight too. For me it was always the HR, as mentioned, better interior, better lamps all round and the bonnet alone adds so much to the visual appeal of the 350 that made it a winner for me without delving too deep into the engine characteristics.
Low mileage isn't everything, i voluntarily upgraded my clutch and fly at 106k, my uncle had to change his at 44k on his DE.