Not at all.
Horrific Flesh Epaulets vs
Sanctified Frost Witch's Shoulderpads. Both items should be gemmed with Glowing Dreadstone and Reckless Ametrine respectively, otherwise you'll increase one stat and lose significantly other stat. If used specified gems you'll have for: Sanctified Shoulders (167 SP, 90 Cr, 82 Hr); Horrific Shoulders (171 SP, 90 Cr, 84 Hr). Finally, Horrific Shoulders will stack more: +4 SP and +2 Hr.
They are practicall identical. Sure, you can roll for Horrific sshoulders, they are good. But when we talking about BiS set that not means only the biggest GearScore or some stat; we also should take into consideration Utility and Versatility of the gear, how we can optimise the Set to different encounters. The BiS set for "donors" is full T10 HC set, because they can buy the set at once. If you gonna farm the gear from "zero", then the optimal and fastest way to do that is: buy T10 Chest (95 EoF) and Shoulders (60 EoF), T9 Head(45 EoT + Trophy) and T9 Legs(75 EoT + Trophy), Gloves try to farm from VoA or buy later. I noticed that both T9 items doing the same performance as T10 items respectively. but the HC one even better. With this T9/T10 Combo Set you can go to ICC25N even HC if other items are good also. The funny moment is: T9 2 set bonus give to your character practically the same effect as T10 4 set bonus ;) (An fair example what BiS also means for different gear or Tier levels). With decent guild raid runs you should not worry about what is expensive or cheaper in EoF, you should choose the "donor" way or the fastest way to built your character. The Horrific Shoulders worth such a castling if you have HC one already.
Moreover, you should farm those Sanctified shoulder just to pair with Plaguebringer Pants, stacked with haste or Reckless gems, just for "tuneling" DPS mode by gaining additional 150-180 haste on such single target burst encounters as BQL, Festergut, Halion N, Sindragosa, e.t.c. It's all about after "Long raiding time".
About the neck... The BQL Chocker doing the same
average performance as Silent Eulogy Amulet. You are forced to stack that blue Chocker's slot with Runed or Reckles gem by losing 5 SP bonus. Also, the roll competition for BQL Chocker is very high even in Core ICC25HC guilds - you'll get the "Eulogy" amulet much faster. In many raids there isn't specified charaters with hit debuff on a boss. For example, for 10 man raids. I did a lot of Bane runs without Balance druid and Shadow priest. Missing 3% hit will hurt your Lightning Bolts mainly (overall 2-3% missing) and a lot your Binary spell - Flame Shock! - serious dps lost.
Anyway, Hit isn't so expensive stat to cap. In any 25 man raids the Eulogy also has superiority: You can dps other Boss trashes,
which are lvl 83! without missing, because the misery can miss on those summoned NPCs, especially if dudu or priest alrdy died during the encounter. IT'S YOUR MAIN JOB - TO DPS WELL SPREADED TRASHES.