To answer directly, I would say quality is very good, and about the same. Lunch has more themed dishes, and less American dishes; breakfast has more American staples, in addition to the themed dishes.
We booked an early breakfast for January - we enjoyed it in the past and then getting on the safari ride early in the day. It was one of our favorites last trip.
Agree with others that a late breakfast ADR lets you get both breakfast and lunch for the price of breakfast, so you can try both. But if I had to pick it would be breakfast. That is largely just based on a personal preference though as I feel breakfast food can hold up much better under the heat lamps of a buffet.
An adventuresome eater is likely going to prefer the 'exotic' flavor-profile that is more pronounced at lunch/dinner.
Regardless, Tusker House is an above-average buffet (by Disney standards), and selecting the time-of-day to eat would be more important to our decision-making.
Also, generally speaking, morning Park time is better spent at attractions (with shorter wait times) than inside a restaurant.
Therefore, lunch/dinner would be my preference/recommendation over breakfast.
We had a 5 pm dinner there a couple weeks ago which felt like the perfect time because we were all so tired and hot it was a great time for a break. Food was good then too!
We've had lunch there several times, always a hit with our group (both with children and adults-only groups.) Last trip we had an 11:00am ADR and there were still a few breakfast items out on the buffet. We weren't strategizing for a brunch, it just happened that way.
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