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Well, that depends what kind of Pokemon you want. Umbreon is more of a Passer/Tank due to it's defenses, and Absol's more of a Sweeper due to its Attack and Speed.
PERSONALLY, I love Absol WWWAAAAAYYYYYY more than Umbreon.
i see umbreon as more of a tank because he has really high defense. and he learns moves like taunt and torment. and with bite he can be used for causing flinching.
and then we have absol, who is definetly a physical sweeper with his high attack. with him teach him swords dance and a few powerful normal attacks and you're good to go.
since not many pokemon can play the role of umbreon, but several can be a physical sweeper i'd go with umbreon.
If they were battling each other,Umbreon would win because Absol's high attack
works against it if Umbreon uses Confuse Ray.Plus Umbreon can take Absol's hits
if Confuse Ray doesn't work,and if Umbreon gets too low on HP it can use Moonlight.
Because of this that makes Umbreon better.