CAL4M1TY on 15 October 2008
Clearly they are the same thing really.
But if you want to assign a particular characteristic just to make one better than the other and in turn say one console is greater than another (which is what OP is doing), I'll go with gamerscore (and thus 360).
Why? well you will more often than not (and this is 99% of the time here people) have a higher gamescore than you would a trophy count or level.
I have a gamescore of 15 or I have one trophy, you be the judge.
