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
KOF's jump to 3D visuals with a huge fifty-character launch roster.

Execution · Grand Arena
Frame-perfect execution fused with constant prediction of an adapting human opponent.
The King of Fighters XIV 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 XIV
Max mode confirms and hop pressure test hands
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 XIV
Classic KOF human mixups demand continual reading
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 XIV
Deterministic 3v3 combat
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 XIV
Team order and max-mode damage routes are studied
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.