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
Shaving lap time through precise car control and solvable line and tuning choices.
Assetto Corsa leans Execution (Practiced Mastery); Gran Turismo 5 Prologue 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
Gran Turismo 5 Prologue
Braking points and throttle control decide every lap time
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
Gran Turismo 5 Prologue
Online racecraft adds light wheel-to-wheel prediction
Assetto Corsa leans a little harder on variance, though the gap is small.
Assetto Corsa
Tire and track temp variance
Gran Turismo 5 Prologue
Tracks and physics are fixed and fully knowable
Same score on optimization - which means the number cannot separate them. The difference is in what each one asks of you.
Assetto Corsa
Setup tuning, car-track combo mastery
Gran Turismo 5 Prologue
Tuning setups and racing lines are an engineering problem
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.