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

Execution · Competitive PvP
Shot-timing execution against adapting human defense, on top of build and playbook math.

Execution · Competitive PvP
Stick precision and constant prediction of a human opponent's tactical habits.
NBA 2K17 leans Execution (Competitive PvP); Pro Evolution Soccer 2015 leans Execution (Competitive PvP).
Same score on execution - which means the number cannot separate them. The difference is in what each one asks of you.
NBA 2K17
Shot meter timing and dribble execution decide possessions
Pro Evolution Soccer 2015
First touch, through-ball timing and finishing demand precise sticks
Same score on reads - which means the number cannot separate them. The difference is in what each one asks of you.
NBA 2K17
Online opponents adapt defensive schemes and bait 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 2K17
Shot RNG wraps the timing meter
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 2K17
Build math, playbooks and matchup hunting underpin wins
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.