I like the MR program better for a number of reasons. I tend to use my hotel points for benefits other than hotel stays, as my company is paying for the hotel room. I prefer to stay home or with family when on personal travel. Although the value is diminished as mentioned on other threads I like the "merchandise" options and the EEO for 40,000 pts/$250 spa cert. has been turned in a few times

Although Hilton does offer an occasional bonus, I find that the Marriott bonuses add up quicker and tend to last longer.

Finally as mentioned above the almighty bonus buck. I always turn them in at checkout so that I have a receipt that doesn't reflect the BB to turn in for expense purposes...