The fabric used in the Plasmic is eVent DVL. It is simply rebranded under the DryQ umbrella by MHW.
It will breathe noticeably better than the Helium's Pertex Shield Plus which is a monolithic polyurethane membrane, which "breathes" by absorbing and releasing condensation. eVent is an ePTFE membrane, which is porous and air permeable, so humidity is pushed out without state change (vapor to liquid to vapor).
It gets more complicated than that, though. Both membranes are quite fragile due to their thin coatings and so with even casual use you may find the need or desire to test the warranty policy of your jacket's manufacturer. By that alone, most people would agree that Outdoor Research has a far more generous warranty coverage.