So I think these D-handles are best compared to a similar product: the Andreoni Focus Straps. Both of them are cable attachments where you put your hand through a looped strap to grab a handle, the idea being that you take out grip strength from the equation by distributing the resistance between your grip on the handle and the strap.
Easy of Use: The Andreoni straps are much easier to use. You use them like you would a rope attachment. Stick your hand inside, grab the handle, and get to work on tricep pushdowns, cable crunches, or hammer curls. Very simple. The TorQ handles can be used for about a dozen exercises, but that requires a lot more fiddling. You can make the strap longer, or shorter, and there's two different rings you can run it through. It's honestly the only cable attachment I've ever used where I thought, "wait, am I actually using this thing right?"
Versatility: The TorQ handles win here. They can be used for rows, hammer curls, lat pulls, bicep curls--just a ton of stuff. The Focus straps only do a couple of things, but hey, they do them really well.
Comfort: I find both of these handles pretty comfortable, but I like that the TorQ strap is wider with more padding. The strap can also sit lower on your wrist, which is nice. However, you really have to position the strap correctly for some movements or it digs into your wrist in awkward way when doing things like rows. So it can be either more or less comfortable than the Focus Straps.
Value: This is tricky. The Focus Straps cost me little more than 40 bucks and are pretty great at like 4 exercises. The TorQ handles cost more than 60, but can be used for like 12 exercises.
Performance
Value
Build Quality