I'm playing and enjoying both. I'm leaning more towards BG3 at the moment because of a few key gripes with WotR:
Combat lacks impact - when you hit something, most of the time it just... doesn't react. Not even a meaty thwack, for the most part. Sometimes it will explode into gore. Sometimes it will wince like a bee just got near its face. That's the extent of combat animations; nothing feels as meaty as it does in BG3.
The voice acting is bad most of the time and often downright terrible. I can't help but wonder if they gave an intern a $15 headset and a closet to record in for their VO work. Even when it's tolerable, it's so melodramatic and exaggerated that it takes me out of the world.
Dialogue is often unnatural. "Although you are x, and also a dragon!" is where their love affair with shoehorning in exposition begins, but certainly not where it ends. It makes dialogue feel disjointed, and it's made redundant by the fact that half the time they show you precisely what some NPC just said moments later. Clumsy attempts at exposition should not be dealing 3d12+8 psychic damage to me every hour or so. This takes me out of the world and seemingly brings out my inner critic.
Puzzles are incredibly basic. This is a minor complaint, but it leads to rather a bland dungeon experience.
Lastly, a lot of character creation appearance options are just profoundly ugly. Not any sort of natural ugly, but like a LOTR orc and a frog had a baby and it developed several addictions.
Actually, one more gripe for the pile: I've had four saves corrupted so far. BG3 has load times that can vary, for the exact same reload, from 20 seconds to 4 minutes (off an SSD, no less), but at least it will load.