Tata Play Binge+ is advanced and modern but Tata Play HD+ has better hardware and stable software. You get features live TV via internet in case of poor signal, Android TV, exclusive Internet based channels with Binge+, however, there are several members who reported sluggish, lagging and hanging STB.
HD+ is an offline STB with 500GB hard disk that allows to pause, play and rewind any channel anytime. It can also record any show or channel. This box is of superior quality and you won't find much complaints about it.
Recording is technically possible on Binge+ also but only for channels which are available on Tata Play mobile app and even after recording it, you will need internet to play.
Both has pros and cons. Best is subjective and depends on needs of user.