Neither. Moreover, comparing them is like saying is “red” better than “blue”. They are different, although they have some similarities. But those differences don’t have an easy “better than” evaluation.
And, if you are asking which is a better place to work at, that still holds true. The quality of your work life is going to be more impacted by the team you work on than the company logo. So, there are teams at Google that are better than the average team at Microsoft and vice versa. Moreover, if I were picking a job, I wouldn’t do it “top down”. I would figure out the kind of work I want to do, and then see which companies are doing that, and from those finding a team that you “click” with. This is a case where the details are much more important than the generalities.