RalphCI'venever owned an Orient, although I know they make great watches. However, I can attest to the quality and style of these Sea-gull watches. My M172s keeps time just as accurately as some of my Swiss-made automatics, and looks just as nice/flashy on the wrist. You can't go wrong with this Sea-gull.
RalphCThey are both well made. Some people are prejudiced against Sea-Gull because they are made in China. This, I think, shows some degree of ignorance. The manufacturer has proudly put it on the face of all of their watches to display the fact that their in house movements are just as capable in keeping time with many of the more well known brands. If they were ashamed of their brand or build, it would be hidden on the back case. I do think that some of the bands for some Sea-Gulls feel somewhat on the low end, and it's for that reason, not because of the movements, that I would choose an Orient. To a real high end watch snob, seeing the open heart design on this one that is intended to look like a tourbillon, they would likely scoff, but, I think its a nice piece. I have seen it go for less new on ebay, used on /r/watchexchange and watch recon for closer to 120 though. I'd recommend long island watches for orient watches every day though. But ultimately, like TomasV said, between these two, its more about style and preference than build quality.