Hmm, well I voted for the tufted headboard since it's the one I would choose. But I think it also depends on the overall style you're looking for in the room. To me the tufted headboard has a more of a modern/trendy feel where as the wood bed is defintely more traditional. So I guess I'd think about which bed fits the overall look you want as well since it'll be such a focal point in the room.
We actually have an upholstered headboard in our room and even though I have really sensitive dust allergies, I don't have any issues with it. I don't really think it's any worse than an upholstered couch or chair. I just vacuum it down with the hose attachment to keep it dust free.
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