I think those are 2 very different boards......
One is an ALi Magik 1 chipset, uses DDR memory
The other is a KT133A chipset and uses PC100/133 memory.
I think DDR is not mature enough yet to justify buying, personally. PC133 RAM is cheap as anything out there and it's been proven that the KT133A chipset comes very, very close to DDR performance at a lesser price. If you're asking me what I would buy at this point - I'd still say the Abit and stick with PC133 memory. I think DDR is the future, but to me it's not going to be a viable platform until the Via KT266 chipset comes out and sets the performance par for all other DDR chipsets.