I enjoy the game, and I'm glad they finally added analog hitting and pitching. I'll say that the defense is better than 2K, though 2K does two things that I prefer over The Show. 1) I prefer 2K's batting. While it's really similar to what The Show is doing this year, I prefer being able to flick the joystick up for a contact hit, and pulling back and pushing up for the power hit. I don't like on 2K how you have to pull and push regardless of the type of the hit, and I hate that you have to choose what type of hit you want BEFORE the pitch. What if I want a power swing because I got a juicy fastball down the middle of the plate and it's selected to contact? I'm screwed, that's what. 2) While I love The Show's new pitching, 2K does that better in my book as well. I love the gesture based pitching, and it's easier to locate pitches too, because you choose the location of the break. Beyond that, it sometimes seems like it's hard to get the meter all the way over on The Show.
Overall, The Show is the better game - the hitting and pitching are great, and the defense is leagues over 2K. Oh yea, and the graphics. However, the presentation, at least as far as commentary, is way behind. The Show has relatively awful commentary, and 2K's is fantastic.