Since value is always somewhat in the eye of the beholder, it is a little difficult to decide which of these two adjacent neighborhoods offer you the best home value. Here are the factors though and my assessment.
In the last year the average home in Golden Gate Heights sold for $950K versus $800K in Miraloma Park. Miraloma Park also saw more home sales than in Golden Gate Heights. Home prices in Golden Gate Heights range from $650K to $1.7M, while in Miraloma Park runs from $630K to $1.2 Mil.
So home prices in Miraloma Heights are definitely lower.
The homes themselves are about the same size, although they have a bit of a Modernist feel in much of Golden Gate Heights and an older more varied look in Miraloma. Most of the homes in Miraloma date from before 1960 with about half from before 1945. Only about a fifth of the homes date from before 1945 in Golden Gate Heights with almost half dating from 1960 to 1980.
Schools are about the same and crime maybe is just a touch lower in Golden Gates Heights. Weather is not much different.
Overall, given this, I would say that Miraloma Heights is probably the best value depending on how much you value the age of homes. Of course, it all depends on the particular home.