Gear Guide: Hiking Boots - EVA Foam or Polyurethane? 

One thing you didn't mention is that polyurethane can degrade if stored without being worn for long periods of time. I learned this the hard way with a pair of used Lowa's I bought at a thrift store, They looked perfect and in great shape, but totally fell apart, soles falling off, within 30 minutes of my first wear. The Lowa website explains this as normal for PU and does not warranty this event.

Hi which is more comfortable over distance?

pu rots anyone buying pu shes like medil is throwing cash away, buy eva altbergs