Can you help to identify these frames, bikes or parts?

Skinny Eric has a good rep on here, but you need to be clear about what the frame is (and isn't).

The paint is in good condition for a twenty-ish year old frame and the decal on the down tube is poorly applied and is obviously intended for the seat tube. Mid-Nineties paint tended to be quite "jazzy" and decals only on the down tube and forks is unusual.

I'd say it's been resprayed and the decals are just as likely to be what was to hand (and perhaps applied later), as having any relation to the bike's origin or tubing. Either way, Gomila is a bike shop in the Balearics and a quick browse makes me think they were more likely to buy-in frames and rebrand them, than build them in-house, which doesn't help identify either the builder or the tubeset anyway.

A 27.2mm seatpost indicates that the tubing is (at the least) a decent, butted variety. Expensive Campagnolo dropouts also point towards it being a good quality frame.

The lugs haven't had a lot of attention and the rear brake bridge is nothing exceptional. Is there a brass tube brazed between the top tube cable stops? The seat cluster is nice, but nothing that special.

All in all, I'd say that it dates from the mid-Nineties and has been resprayed. The decals aren't original and unlikely to be relevant. All the indications are that it's a good quality frame built from good quality tubes, but mid-range rather than top drawer.

I wouldn't buy a frame with the bottom bracket in-situ: if it's stuck, that's a world of grief. You don't know it's history and if it isn't suitable for your cranks, not much use anyway.

Stronglight A9 is a good headset and period-correct. But they're only £20/25 new: the latest A9 are superior to older versions, having sealed cartridge bearings.