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
The classic 'dream match' team fighter widely held as KOF's most balanced competitive entry.

Execution · Grand Arena
Frame-perfect execution fused with constant prediction of an adapting human opponent.
The King of Fighters '98 leans Execution (Competitive PvP); Ultra Street Fighter IV leans Execution (Grand Arena).
Ultra Street Fighter IV leans a little harder on execution, though the gap is small.
The King of Fighters '98
Strict inputs, short hops, tight punishes
Ultra Street Fighter IV
One-frame links and FADC timing set a brutal hands ceiling
Same score on reads - which means the number cannot separate them. The difference is in what each one asks of you.
The King of Fighters '98
Human opponents constantly adapt and condition you
Ultra Street Fighter IV
Footsies and conditioning the human opponent is the core duel
Same score on variance - which means the number cannot separate them. The difference is in what each one asks of you.
The King of Fighters '98
Near-fully visible game state
Ultra Street Fighter IV
Almost nothing hidden once both characters are known
Ultra Street Fighter IV leans a little harder on optimization, though the gap is small.
The King of Fighters '98
Team order and matchup theory reward study
Ultra Street Fighter IV
Frame data, matchups and option-selects form deep studied theory
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.