Depends Fitted Briefs are plastic backed and have leakguards. There are a ton of different kinds of Attends but I think they are all cloth like backing with no leak guards. Depending on what kind of Attends you get there are some that are a lot more absorbent than any Depends product.
For me, Depends (Fitted Maximum Protection) are better simply because they're easier to get. The last time I had them available to try side by side, I preferred Depends, which was a matter of Attends' quality dropping so far that Depends were able to compete. I haven't tried any Attends in some time but I haven't heard anything good about them since they faded from most retail outlets so I haven't been inclined to make a special order. It's a pity, since Attends were once a fine, inexpensive, widely available diaper and no retail product has really stepped into that void. Depends have their faults but to me, they're the best of a not very good lot when one looks buys from a store.
Well, Depends to day are really poorly made, weak plastic that tears easily, also wetting them better be small timely squirts of urine or it will leak the leak guards are practically useless. Yes Attends has been getting cheaper. If Attends, get the ones with waistband. They aren't as thin as Depends and actually hold something. If you are getting them locally, I suggest to get booster pads or Tena ultimate pads. They swell nicely and absorb more than the Depend itself. You should try internet ordering. You will get a more satisfying diaper.
I tend to like Depends Max Protection, but those are just the best within my reach. Really I have been searching forever for the diaper that is closest to the average idea of a diaper (i.e. one tape each side, purely white, "brief" shape, nice n thick) and this is the best I have found so far. The only problems I have found with it are that the legholes go a hair too low (they have kind of a boxer brief shape), and that they have 3 tapes each side. Although the tapes on these are clear, which is a plus. Of course your preferences may be different, but that's just me.
Out of the two choices I have only tried the depends maximum protects. They are really quite nice actually, they fit me very well and are quite absorbent (something i definitely need lol) So id say they are quite good, Only problem that I see is that the tabs are not refasten-able, when i go for a change I usually have to rid the tabs up to remove them, instead of them lifting up easily, but that just could be because of the way i position the tabs, but im not entirely sure^ ^ I hope this helped.