Resource Usage (eg: CPU, RAM) : Both is greatly light on RAM and CPU. While scanning Comodo can make your hardware crazy
and while you opening a folder which is full of .exe's.. It takes some time because Comodo's signature size is so big!
Real World System Impact : You cannot even realize the both are there
User Friendliness : Emsisoft is the user friendly solution then Comodo, Comodo need more more user interaction!
User Interface : It is a matter of your eyes, in my opinion Comodo is better. I do not like huge interfaces.
Level of Protection and Features (eg: Antivirus , Firewall, Behavior Blocker) : Both behaviour blocker is great, you can see on tests. I do not mean detection, on zero-day packs, these two is great tools to protect you even you are off-line
Overall Winner : In my opinion Emsisoft is the winner because their detection is better alongside its great behavior blocker.
Emsisoft is better. Comodo AV is decent AV. It has auto-sandbox to stop zero-day malwares and EAM has one of the best behavior blcoker.
If you have money go to Emsisoft, other than that, go to CIS to full protection solution