RS-97 has a JZ460 SoC, which is higher clocked (600 Mhz) compared to the Dingoo's own JZ SoC.
However, due to poor drivers and a terrible screen with a size of 320x480 but with an aspect ratio of 4:3 (thus requiring scaling, wasting CPU resources), in practice it ends up being just as fast as the Dingoo. Thus it's only faster for raw calculation.
Note that i'm talking about the custom firmware on the RS-97, as the original firmware is even more terrible.
The difference mostly comes down to the fact that the RS-97 has some kind of a community (although i fear it won't last for long, at least until another better device comes along) while the Dingoo is now forgotten and hard to get.