They are both good turbos. If after the TD05, ensure you get the 18g or 20g. You will like it better. GT2860RS - there are a few part numbers.
739548 - 1 which you can get with .64 & .86 turbine housing for GT2860RS
743347- 1 which you can get with .64 & .86 housing, but is GT2871R
Now260 with .64 is better low down torque but looses efficiency over 3300 rpm on most TD42's (diclaimer - according to flow charts and dyno's). 2860 with .86 is better for top and goes better for highway touring on a TD42.
The 2871 with .64 is about perfect with stock pump, no mods with incredible torque and doesn't loose efficiency until around 3800-4000 rmp on most TD42's. 2871 with .86 is more top end with a slight amount of lag at the bottom end.
I have two motors being built now, and selling one new one, and my old one will fund the one I keep, with a new GT2871R .64 hotside. I don't want to mod the pump or anything else, just want a good reliable, with a reasonable amount of bottom end pull.
But ultimately, the choice is yours bud!