Both use fresh, tasty ingredients. Both will customize yr order. I do give Moe's a slight advantage because they have cilantro.
However, I was at a training today w/ catered taco bar from Moe's. I prefer hard tacos because white flour tortillas tend to get too chewy for me. I could have had a "salad" but those GIGANTIC taco shells are the devil. Anyways, I had one chicken taco w/ pico de gallo and one beef taco w/ mild salsa. The chicken had great flavour but it was dry. It might have happened en route to the training facility but I can't be certain. The real issue was the taco shell was dry and crumbly on my chicken taco and the salsa completely moistened and dissolved on my beef taco. I had to eat them w/ a fork!
I am now in love w/ Chipotle.