The IR(R) does not exist in reality, it is merely a device to allow the UK IMCr to prolong its existence in the EASA environment. Whilst it exists for the moment, there is no certainty that it will survive into the future, although BEagle will, no doubt, be strident in its defence. The EIR, on the other hand, is a perfect example of a 'committee' solution - it neither satisfies nor offends anyone and is, as a result, totally useless in practice. Whoever dreamed up the idea (and I know who it was) should be smeared in honey and strapped over an anthill!
Considering that it is now approaching a year since the Aircrew Regulation became law, there is a worrying lack of understanding of the definition of an EASA aeroplane. Only slightly less worrying is the confusion that is apparently being caused by the ersatz IR(R).