Full disclosure: I own two Kirkland bags, both the previous generation, one two-wheel, and one spinner.
Also, I've never bought from eBags, but I've spent hours looking there.
Personally, I think the Costco satisfaction guarantee and their willingness to basically take back anything, after virtually any amount of time, tips the scales in favor of the Kirkland.
Also, parts are available for Kirkland bags. If the store doesn't just replace the entire bag on the spot, they will offer to take the bag back and give you your money back. Otherwise, if you just need a part, you can contact Ricardo Beverly Hills (the OEM manufacturer) directly.
FWIW, I've been very happy with our Kirkland bags. They're no frills, and have zero design aesthetic, but I think they're the best value out there.
I could easily afford Rimowa, B&R, etc, but I just don't think they're worth 2x as much (and certainly not 5x-8x as much).