They are similar, not equal though. Should I start a new thread for this discussion? (Please note this is a discussion not an argument).
I would be fine with alliance wearing the boa helm as well as horde to be honest.
But ok, lets look at the numbers of horde against alliance warriors. (Note: I am just comparing facts, inform me if/ where i am wrong)
Factionally different gear stat-wise... With bis rings, boots, wrist and helm (non boa) (all other gear, including bows, are equivalent) (Also, assuming 4 agi = 1 useful stat):
Alliance have 58 useful stats...
Helm: 11 sta, 8 hit, (8 agi-> 2 useful stats).
boots: 5 sta, 5 str.
ring: 4 sta, 5 str.
ring: 3 sta, 3 str, (3 hit->1 useful stat for hit capping to 5%).
wrist: 5 sta, 4 str, 2 hit.
Horde have 48 useful stats...
Helm: 4 sta, 4 hit.
boots, 5 sta, 5 str, 5 hit.
ring: 4 sta, 5 str.
ring: 3 sta, 5 str.
wrist: 4 sta, 2 str, (3 hit-> 2 useful stat for hit capping to 5%).
This leads to my conclusion that Alliance warriors have 10 more stats, and therefore, it is more perfectly acceptable for a Horde warrior to wear the boa helm.
Also, I come to the conclusion that it is more acceptable for a Horde warrior to wear the boa helm than it is for an alliance warrior to wear one. This is because the stat difference of bis items before boa helm is 10 stats in favor of alliance, and the stat difference of a horde wearing a boa helm when an alliance is not is 9 stats in favor of horde. so the stat difference is less with horde wearing boa helm than the stat difference without horde wearing boa helm.