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
Simulation driving precision underpinned by setup tuning and race strategy.
Assetto Corsa leans Execution (Practiced Mastery); Project CARS 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
Project CARS
Braking points and wheel control at the sim limit
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
Project CARS
Online racecraft against humans adds light positional prediction
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
Project CARS
Dynamic weather injects some session randomness
Assetto Corsa leans a little harder on optimization, though the gap is small.
Assetto Corsa
Setup tuning, car-track combo mastery
Project CARS
Setup tuning and pit strategy reward deep 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.