Here is my assessment. The Hasbro shield is great. I was lucky and got one with a pretty sweet finish on face and a flawless star and blue circle. Having said that there are a few "factory flaws" in the form of a tiny paint bubble in the odd spot and scratch or dull spot on the edge. Most are microscopic flaws tbh. Certainly nothing major considering these are mass produced and far better than what many have received.
The comparison. I love them both but for different reasons. The Hasbro is metal, shiny as hell and well constructed. The eFx has a way deeper curve, perfect paint application and is actually heavier iirc.
The biggest thing for me is film accuracy, and in that, the eFx wins hands down. Even my wife instantly said she preferred the eFx as the new one was "just too shiny" and the wrong red. I fired up Civil War as I rocked the new Hasbro shield and had to cede the argument as she was right. I may suggest that the Hasbro embodies "The First Avenger" look better than the eFx, which is dead on to the shield seen from "the Avengers" forward. (Save the darker red tones in the first two acts of TWS.)
PS - sorry for the sideways pictures but I figured it doesn't matter for the shield