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 · Competitive PvP
A rough anime fighter testing input timing and second-guessing a human opponent.

Execution · Competitive PvP
Simple-input arena fighting decided by baiting human defensive resources.
Dragon Ball GT: Final Bout leans Execution (Competitive PvP); Naruto Shippuden: Ultimate Ninja Storm Revolution leans Execution (Competitive PvP).
Dragon Ball GT: Final Bout leans a little harder on execution, though the gap is small.
Dragon Ball GT: Final Bout
Combo inputs and meteor-counter timing decide exchanges
Naruto Shippuden: Ultimate Ninja Storm Revolution
Combo and counter timing on intentionally simple inputs
Dragon Ball GT: Final Bout leans a little harder on reads, though the gap is small.
Dragon Ball GT: Final Bout
Human opponents bait and adapt in versus play
Naruto Shippuden: Ultimate Ninja Storm Revolution
Baiting a human's substitutions and guard breaks matters
Same score on variance - which means the number cannot separate them. The difference is in what each one asks of you.
Dragon Ball GT: Final Bout
Nothing hidden once movesets are known
Naruto Shippuden: Ultimate Ninja Storm Revolution
Fully visible fights with nothing hidden
Same score on optimization - which means the number cannot separate them. The difference is in what each one asks of you.
Dragon Ball GT: Final Bout
Small roster and shallow systems cap the study layer
Naruto Shippuden: Ultimate Ninja Storm Revolution
Team and awakening type picks are a shallow solvable layer
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.
full breakdown
Dragon Ball GT: Final Bout →
full breakdown
Naruto Shippuden: Ultimate Ninja Storm Revolution →