It depends. Each store focuses on different things.
HD focuses more on products for home DIYers, so I suspect that's what you are? So am I. But Lowe's has better choices for carpeting, flooring, appliances, air conditioners, window coverings, doors, and other things. Lowe's focuses more on home decor, but also has products for DIYers.
I do like HD better for a lot of things, but over the years, I noticed that when I shopped for certain things, and started out at Home Depot, a number of times I ended up buying from Lowe's, even though I was biased toward HD. That was because Lowe's had what I needed and at a better price.
Things I got from Lowe's: carpet (Lowe's has a certain kind of carpet that HD doesn't carry, and which I wanted), pricey gas stove, bookshelf products for DIY bookshelves, energy efficient front door (HD didn't carry what I wanted, and had no contract with a vendor to order what I wanted, but Lowe's did), installation services for the things I bought. Lowe's has excellent customer service and first rate installers. What I will be buying from Lowe's: some window coverings like blinds, possibly new fridge (special ordered; or maybe through Best Buy).
Things I bought from HD over the years: Sawzall and other tools for home projects, drywall, all sorts of hardware, sprinkler heads, caulking, paint (Behr is awesome), heavy duty high quality storm door, standard carpet years ago, drawer pulls and knobs. HD also has excellent customer service and super installers.
They're both good. It depends on what you are looking for. Appliances at HD are not priced as good as at Lowe's and other places, and their selection is limited. It was impossible to find a high quality energy efficient front door at HD, without glass in it, for a reasonable price (whether in stock or special order). I had one choice only, and it was a rustic style that I wasn't looking for, as well as being pricey. I bought a new front door by special order through Lowe's for a reasonable price, with an outstanding installer. It's a cottage style, no glass in it, with planking.
I am going to buy some products this week: filler for rotten wood, molding, more paint. I'll get all those things at HD, since HD is a tad closer and specializes in home project products AND has Behr paint.
I love both!