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.

Optimization · Practiced Mastery
Commanding counter-picked units against adapting human generals in large siege battles.

Execution · Competitive PvP
Shot timing and play selection against opponents adjusting to your tendencies.
Conqueror's Blade leans Optimization (Practiced Mastery); NBA 2K14 leans Execution (Competitive PvP).
NBA 2K14 leans a little harder on execution, though the gap is small.
Conqueror's Blade
Personal combat and unit micro matter in every siege
NBA 2K14
Shot release timing and dribble chains gate scoring
Same score on reads - which means the number cannot separate them. The difference is in what each one asks of you.
Conqueror's Blade
Human commanders feint, flank and adapt across a siege
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.
Conqueror's Blade
Little randomness - outcomes follow positioning and composition
NBA 2K14
Shot RNG sways close possessions
Conqueror's Blade leans a little harder on optimization, though the gap is small.
Conqueror's Blade
Unit counters, doctrines and economy reward deep system knowledge
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.