Eibar have a stronger recent form, superior head-to-head record, and a more disciplined defense, while Real Sociedad B U21 are inconsistent and defensively vulnerable. The match is tactically balanced but lacks strong attacking trends from either side, supporting a low-risk approach. Eibar are unlikely to lose, and the overall goal output in both teams' recent games and season performance points to low to moderate scoring, making Under 3.5 an even safer containment.