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

Execution · Practiced Mastery
Hardcore racing sim where execution is everything.

Execution · Practiced Mastery
Consistent lap-time precision supported by tuning and racing-line study.
Assetto Corsa leans Execution (Practiced Mastery); Forza Motorsport 7 leans Execution (Practiced Mastery).
Assetto Corsa leans a little harder on execution, though the gap is small.
Assetto Corsa
Demanding wheel control, braking, throttle precision
Forza Motorsport 7
Braking points, throttle control and racing lines are everything
Same score on reads - which means the number cannot separate them. The difference is in what each one asks of you.
Assetto Corsa
Light online wheel-to-wheel reads
Forza Motorsport 7
Online racecraft adds light human positioning play
Same score on variance - which means the number cannot separate them. The difference is in what each one asks of you.
Assetto Corsa
Tire and track temp variance
Forza Motorsport 7
Dynamic weather shifts conditions mid-race
Assetto Corsa leans a little harder on optimization, though the gap is small.
Assetto Corsa
Setup tuning, car-track combo mastery
Forza Motorsport 7
Tuning setups and line study reward engineering effort
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.