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

Variance · Light / Casual
Deliberately broken physics sandbox about a goat causing mayhem.

Variance · Light / Casual
A choice-driven comedy adventure with almost no skill test at all.
Goat Simulator leans Variance (Light / Casual); Tales from the Borderlands leans Variance (Light / Casual).
Same score on execution - which means the number cannot separate them. The difference is in what each one asks of you.
Goat Simulator
Janky physics resist precision on purpose
Tales from the Borderlands
Occasional QTEs are the only physical demand
Same score on reads - which means the number cannot separate them. The difference is in what each one asks of you.
Goat Simulator
No opposition; pure sandbox
Tales from the Borderlands
No opponent of any kind
Same score on variance - which means the number cannot separate them. The difference is in what each one asks of you.
Goat Simulator
Ragdoll chaos is unpredictable but stakes-free
Tales from the Borderlands
Story branches are unknown until chosen
Same score on optimization - which means the number cannot separate them. The difference is in what each one asks of you.
Goat Simulator
Score combos exist but barely matter
Tales from the Borderlands
Choices barely change outcomes; nothing to solve
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.