The ARB is proven to be strong-- I dunno how strong the Eaton is, but I've heard good things about it.
If it was me, I'd make sure it was a full carrier replacement (which I think both are).
If you want a locker for the rear, then an ARB is your only option for a D80 (like mine). So I figured that since I'd have to plumb air for the rear ARB, you might as well go with ARB up front, too.
If you're only locking the front, then you have more options, as the D60 has more aftermarket coverage than a D80.