Cies senders are a labor intensive install and calibration is apparently difficult. The MacFarlane senders maybe aren't quite as accurate. But the cies aren't worth the squeeze imo.
I can't speak to the McFarlane product. It is only available for wire-wound (Stewart-Warner) type senders, which would be most pre-restart Cessna. Ironically, it's a film-type product, which is similar to the Rochester ones that are on the post-restart. They are definitely more prone to failure than the wire-wound. It's possible they've corrected the errors, so I won't immediately say that the McFarlane one would suffer the same short life.
At only $400 each, though, it makes overhaul of the existing senders uneconomical if you're replacing wire-wound ones. I personally would not go with refurbs, given how cheap the McFarlane are. Last I checked, the stock product is around $1200, but I haven't checked in a while. Probably higher now.
The CiES is definitely a bunch more up front. The senders are relatively cheap, but it's all labor, mostly in getting the power to the tank. The calibration is down to the experience of the shop. It's not difficult. It's actually really straight forward: Set a level, drain a gallon, repeat until empty. It is a little labor intensive, too. But a shop that's done it a couple times will have the process pretty streamlined.
End of the day, it's down to your use. In my case, the McFarlane product was and still is not a match for my plane. With my plane on leaseback and on automatic fuel to tabs and tied down, it meant a short life for the stock expensive Rochester parts right around tabs level. The CiES senders were expensive to install, but I would never again have to deal with the stock senders or fuel gauge, all of which had failed multiple times in the past. And that's been borne out: in the years since, I've had not a single failure to dispatch due to the fuel level system.
I haven't done the math for an infrequently used and hangared plane. The hangar matters because it cuts down the rocking of the plane in the breeze. It's that small motion of the wiper over time that wears out the pots. It's possible the McFarlane is a better solution for some situations.