I have a KBC VR-1, one of my riding buddies has a newer HJC (don't know the model number). We have had the helmet's for about the same amount of time, and they roughly have the same amount of miles on them.
The upper liner (just above my eyes) on my KBC is starting to get loose and I find myself always having to push it back in the groove. Also, the rubber portion on the bottom of the helmet is starting to come unglued.
On his HJC, he complains that the paint and graphics scuff up fairly easily, but he doesn't have any of the interior quality issues that I am faced with.
If they both fit your wife equally well, I would go with the HJC.
I've had a KBC VR1 Euro for about a year and a half now. Its mainly my track helmet but I do wear it on the street from time to time. It fits me great and I haven't had any of the interior quality issues that have been mentioned. Although a friend of mine that works at a dealership did warn me that the KBC sizing does vary. He suggested to try on a few of the same size and model before I actually purchased it.
I had an HJC about 7 or 8 years ago and it never fit me right so I haven't tried one since.
i also got a vr-1 euro, the interior does have some issues, but i rarely need to mess with it. got mine for 103 shipped from motorcyclecloseouts.com in the Blemish section, dont worry, unless u are anal about your helmet its nothing to complain about, esp. at that great price. wind noise on highways arent too good, but i wear ear plugs, so whatever floats your boat.
I have an HJC AC-10 and have really liked it. The shop I bought it from allowed me to try several sizes of cheek pads and forehead pads (they snap out) and it resulted in an almost custom fit. Mine vents decently, and the deflector that fits over your nose really helps with fogging. I also got a cloth piece that fits under your chin (snaps under the liner) that helps with noise and cold.
I have an HJC CL-14 and have had good luck with it. It's held up very well. I had an HJC about 10 years ago that literally fell apart over time so I was leery of the quality. It seems they have their act together.
I wear earplugs so noise isn't an issue for me. The times I don't though I have noticed it is loud.
As a comparison my wife just got a Shoei RF-1000. I don't really see a huge difference in comfort with the two helmets. Both are Snell rated. The Shoei costs twice as much.