Earmuffs are always better than earplugs for the simple reason that they are more hygienic.
On a sidenote, I always advice ppl to not wear their earmuffs totally covering their ears that it's working 100% efficiently. I once almost walked right in front of an engine during an EGR simply because of the fact that I couldn't hear it. It was my first time wearing an ear muff and I mistook the engine noise for the packs.
Thats the main reason I'm a big fan of
these The radio never worked so can't speak for it(found this set inside a belly panel a year or so ago


) but the noise canceling works like a charm. The day these things pack in altogether I'm ordering a new set the next day. They allow enough ambient noise to aid situational awareness, adjust for sudden increases in volume and are comfortable for extended periods of time
Just my $0.02
G