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The question is a bit misleading right in its name - there's no "better" because both systems reached a high level long ago, and the difference in real life shows up not so much in quality as in the details of how you use them.
What people usually miss in this kind of comparison: component compatibility within the ecosystem. If you already have a drivetrain from one manufacturer installed, switching to another will require replacing not just the derailleurs, but possibly the cassette, chain, and shifters too. This is a big deal because mixing Shimano and SRAM often works, but it's not guaranteed and doesn't always run smoothly. I've checked this myself through friends' experience - it looks like you're saving money, but it ends up requiring rework.
From practical experience: Shimano really is simpler to adjust and more forgiving of sloppy maintenance, SRAM is more modern in its solutions and often lets you skip extra cables. Which one to pick depends on your budget, riding style, and what's already on your bike. If you're building from scratch, I wouldn't get hung up on brands and would just pick a complete drivetrain in your target price range, then figure out the specifics of that particular setup.
Choose based on your riding style, not the brand name - both systems work reliably. Shimano is simpler to maintain and cheaper, SRAM is often lighter and more responsive when shifting, but that's just details. If you're getting a new bike, try both at the shop - you'll feel which one fits your hand better.
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