Compared to a budget kit, it is better, but drive a 40mm H&R car then a 40mm Eibach and you'll see what I mean. Then do the same for a 60mm H&R and a 60mm Weitec/KW and again the latter has much improved ride quality. In fairness, both are more expensive though.
The shocks do dictate alot, and if you just so happen to one day get a bunch of polo shocks together and pop down to your local shock dyno you'll see H&Rs ratings to be good, but the actual damper valving cheap which doesn't allow for such a progressive ride compared to say a Koni/Bilstein.