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
A soccer game testing on-ball execution and tactical opponent prediction.

Execution · Competitive PvP
Shot timing and play selection against opponents adjusting to your tendencies.
ESPN MLS ExtraTime 2002 leans Execution (Practiced Mastery); NBA 2K14 leans Execution (Competitive PvP).
ESPN MLS ExtraTime 2002 leans a little harder on execution, though the gap is small.
ESPN MLS ExtraTime 2002
Passing, shooting and dribbling timing carry play
NBA 2K14
Shot release timing and dribble chains gate scoring
NBA 2K14 leans a little harder on reads, though the gap is small.
ESPN MLS ExtraTime 2002
Predicting human opponents' positioning and passes matters
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.
ESPN MLS ExtraTime 2002
Minor deflection and bounce randomness
NBA 2K14
Shot RNG sways close possessions
Same score on optimization - which means the number cannot separate them. The difference is in what each one asks of you.
ESPN MLS ExtraTime 2002
Formations, set pieces and tactics are learnable
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.