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 · Competitive PvP
Shot timing and play selection against opponents adjusting to your tendencies.

Execution · Competitive PvP
Stick precision and constant prediction of a human opponent's tactical habits.
NBA 2K14 leans Execution (Competitive PvP); Pro Evolution Soccer 2015 leans Execution (Competitive PvP).
Pro Evolution Soccer 2015 leans a little harder on execution, though the gap is small.
NBA 2K14
Shot release timing and dribble chains gate scoring
Pro Evolution Soccer 2015
First touch, through-ball timing and finishing demand precise sticks
Pro Evolution Soccer 2015 leans a little harder on reads, though the gap is small.
NBA 2K14
Online opponents counter your favourite plays
Pro Evolution Soccer 2015
Human opponents bait, switch tactics and punish habits
Same score on variance - which means the number cannot separate them. The difference is in what each one asks of you.
NBA 2K14
Shot RNG sways close possessions
Pro Evolution Soccer 2015
Deflections and referee calls add bounded chaos
Same score on optimization - which means the number cannot separate them. The difference is in what each one asks of you.
NBA 2K14
Playbook knowledge and roster management reward study
Pro Evolution Soccer 2015
Formations, player roles and set pieces 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.