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It depends really on what you want to use and your play style
Tau are way outdated however 6th edition helped give a small boost and there is also rumor that a 6th edition tau codex will be out May (take with some salt). Tau are a mobile ranged army with decent weapons and some awesome wargear however get them into CC and say goodbye to models (even the units that were/are designed for CC). Also currently Tau have no Psykers so if you want to use powers then Tau aren't the army for you unless you use allies (coincidentally I like Eldar as allies for Tau)
Eldar again are outdated however not so much as Tau (im sure people can and will argue that). Eldar are a specialist army, using specific models for specific jobs (e.g. Fire Dragons for armour and MEQ). They have some neat tricks they can use and are full of Psykers. Admittedly i dont really know Eldar, just reporting how my mate plays them.
If you can go to your local GW and ask nicely if you can look through the shop's Eldar codex and Tau codex. Have a read of some fluff and unit/weapon stats. Compare them yourself so you know what the differences between them are and then decide what you prefer.
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