Why The EOS system is Better than Etherem, by Dan Da Man

The blockchain operating system for commercial scale decentralized applications
The EOS system can achieve the high scalablity because unlike ETH's EVM, EOS is able to differentiate between messages that must lock the state, and messages that do not have to lock the state.
For all the non-locking messages, EOS can process these in parallel. This is the majority of messages. ETH must lock for everything and so has no parrallism. The mechanism of sharding allows for a partial subset of transactions that can be done without locking all other shards. EOS has this at the greatest possible level of granularity from the time of launch, the single message.