They are the 2 most renown high-end steak houses, very consistent. I've been to Hy's twice (cheese bread

) and Gotham's once (too poor) but both are very good. Gotham's edges out Hy's though.
On a side note I really liked Mortan's too, too bad they closed down, I wonder why they couldn't compete? They have some good quality food and service too ... maybe bad location?