head to head
Neither is simply harder - they are hard in different places. Incubation: Time Is Running Out demands more variance; Portal demands more execution.

Optimization · Pure Optimization
A turn-based squad tactics game about positioning marines against hidden aliens.

Optimization · Pure Optimization
The portal-gun puzzle game whose solutions are everything.
Incubation: Time Is Running Out leans Optimization (Pure Optimization); Portal leans Optimization (Pure Optimization).
Portal leans clearly harder on execution.
Incubation: Time Is Running Out
Turn-based, no aiming or timing skill needed
Portal
Portal placement timing modest.
Incubation: Time Is Running Out leans clearly harder on reads.
Incubation: Time Is Running Out
Alien AI is scripted, ambush-driven not adaptive
Portal
No adversary modeling player.
Incubation: Time Is Running Out leans clearly harder on variance.
Incubation: Time Is Running Out
Hidden enemies around corners create real uncertainty
Portal
Deterministic chambers; no randomness.
Same score on optimization - which means the number cannot separate them. The difference is in what each one asks of you.
Incubation: Time Is Running Out
Squad positioning and tactical planning win the missions
Portal
Pure puzzle-solving optimization.
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.