head to head
Neither is harder. They score identically on all four axes, so the difference between them is in kind, not degree.

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

Execution · Competitive PvP
Fast anime fights where combo execution and reading a human rival decide rounds.
Dragon Ball GT: Final Bout leans Execution (Competitive PvP); Naruto: Ultimate Ninja 3 leans Execution (Competitive PvP).
Same score on execution - which means the number cannot separate them. The difference is in what each one asks of you.
Dragon Ball GT: Final Bout
Combo inputs and meteor-counter timing decide exchanges
Naruto: Ultimate Ninja 3
Combo timing and jutsu clashes reward quick hands
Same score on reads - which means the number cannot separate them. The difference is in what each one asks of you.
Dragon Ball GT: Final Bout
Human opponents bait and adapt in versus play
Naruto: Ultimate Ninja 3
Human versus play rewards baiting and habit punishing
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: Ultimate Ninja 3
Fights are deterministic outside clash minigames
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: Ultimate Ninja 3
Character matchups and meter use are a thin learnable 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.