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-calling against opponents who scheme around your habits.
ESPN MLS ExtraTime 2002 leans Execution (Practiced Mastery); NBA 2K16 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 2K16
Shot-stick timing and dribble moves gate every possession
NBA 2K16 leans a little harder on reads, though the gap is small.
ESPN MLS ExtraTime 2002
Predicting human opponents' positioning and passes matters
NBA 2K16
Online opponents adjust defensive schemes against your tendencies
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 2K16
Shot RNG and card packs add bounded randomness
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 2K16
Playbooks, rotations and roster building 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.