It kinda depends though... better in what sense of the word?

Pugilist for instance can wear Sipahi Turban which has the highest STR for that slot. So for someone going for a STR build, there isn't a better piece regardless of HQ or Materia at the moment since you cannot slot STR or even Attack for that matter to head pieces.

I'm not saying it works like that for the entire set but it's something to think about.