Except for spikes, I'd say that cows are better eating. The bulls might not be big enough to get the breeding done but they still go through the rut and have lost some weight. They tend to be tougher.
Tenderloins are the #1 cut, followed by the loins & rounds. I've found that loin chops cut from the front half seem to be a bit tougher than those from the back half.