I think it simply depends on who you are with that makes it better or worse.
In my case, if I am with another guy, I would much rather go down on him than have him go down on me. I enjoy giving in that way more than receiving, and frankly, I don't think guys are all that good at giving head. I have not had a ton of experience though, so I am not the proper judge. However, I have been told that I am fairly good at giving oral by both men and women. I simply enjoy pleasing someone.
I guess the true test is to compare them side by side at the same time, but I am not really into both at once. It's a mental thing. So far I haven't had a guy do it as well as a girl. I think it depends who is really into it and who just does it because they are "supposed" to or feel like they need to do it or have to.
I find this topic really interesting, so I hope some of the others will fill us in on a bit more. I'm always willing to share on here.
Great thread MalenaMorgan!