BG3 is the best for me. I love the cinematic dialogue and full VO. That adds a lot to the game for me and is something that WOTR does not have. I also like that BG3 at least so far does not have harsh resting restrictions like WOTR does. In general BG3 feels more like a modern game with fast travel, etc. These things are important to me.
I haven’t played WOTR, but at least from reading about them the companions seem interesting. The character models I saw did not look good, but maybe it was an earlier build. I don’t like how WOTR gates romances so that a male character can pick any woman, but everyone else has their choices gated. I like how BG3 handles it much better where none are gated.