head to head
Neither is meaningfully harder - they pose close to the same test. The widest gap is reads, and it is a single point.

Execution · Competitive PvP
A soccer sim testing ball-control timing and tactical play.

Execution · Competitive PvP
Shot timing and play selection against opponents adjusting to your tendencies.
Actua Soccer 3 leans Execution (Competitive PvP); NBA 2K14 leans Execution (Competitive PvP).
Same score on execution - which means the number cannot separate them. The difference is in what each one asks of you.
Actua Soccer 3
Ball control, passing and shooting need timing precision
NBA 2K14
Shot release timing and dribble chains gate scoring
NBA 2K14 leans a little harder on reads, though the gap is small.
Actua Soccer 3
Human opponents can be read; AI doesn't adapt
NBA 2K14
Online opponents counter your favourite plays
Same score on variance - which means the number cannot separate them. The difference is in what each one asks of you.
Actua Soccer 3
Minor randomness in ball physics and deflections
NBA 2K14
Shot RNG sways close possessions
NBA 2K14 leans a little harder on optimization, though the gap is small.
Actua Soccer 3
Formations and tactics reward planning
NBA 2K14
Playbook knowledge and roster management reward study
A matching score does not mean a matching test. Two games can both sit at 10 on execution and demand completely different things of you - which is why the reasoning above matters more than the number beside it.