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 modern Gears entry spanning campaign, Horde, Escape, and ranked versus.

Execution · Competitive PvP
Shot timing and play selection against opponents adjusting to your tendencies.
Gears 5 leans Execution (Practiced Mastery); NBA 2K14 leans Execution (Competitive PvP).
Gears 5 leans a little harder on execution, though the gap is small.
Gears 5
Movement tech and shotgun duels remain the core test
NBA 2K14
Shot release timing and dribble chains gate scoring
NBA 2K14 leans a little harder on reads, though the gap is small.
Gears 5
Ranked versus rewards out-thinking human opponents
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.
Gears 5
Escape and Horde inject some run variance
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.
Gears 5
Character ultimates and map control 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.