I spent a very long time on eggbeaters. As others have said DO NOT buy the cheap ones! get the SL/ 3 (i think they are called now or better but not the Ti ones. That said as much as I love them and will still likely use them for CX racing (can get out easier when I want to) I was tired of bending the spindles on them. They just dont hold up to 70 gearinches up a steep hill. Also that being said, supposedly the new models fix this issue. If you look they are much like the ATACs spindles. I also like the 4 points of contact over the 2 of the ATACs.

As far as ATACs go, I recently got a sweet deal on a pair of the ATAC XS's. They are amazing, and having a tension adjuster like Shimano's is pretty nice. However, even on the lowest setting, unless I mod my cleats they suck for quick disengagement that I need in CX racing. you can buy after market cleats for this, which I will do, as I would rather use these for racing. They are much more of a slid pedal and offer a little more support too. One thing I dont like is there is no lateral cleat positioning on the shoes like eggbeaters offer. I dont like not being able to adjust my Q-factor. Another cool thing about the ATAC XS is they are rebuildable, more so than the eggbeaters even.

you can find the XS on ebay for around 50-70. if you go the ATACs route I would get a used set of XS over say a new set of aliums. Depending where you are you can get eggbeaters used for 20. I see them around here for 20 all the time. The other cool thing about ATACs is their resale value. should you not like them you will likely not have to wait long to sell them even if you bought them used.