Warning: Spoilers for The Avengers #40
Although they come from two different comic universes, comparisons are often made between these two masked heroes. Batman is the Dark Knight, the masked vigilante, meanwhile, Captain America is the US's golden boy and super-soldier. Their backgrounds are very different but their power and prowess are undeniable. They've even fought side by side in a 90's crossover event that brought a thrilling, impossible team up to life. Now, in The Avengers #40, Marvel may have just stated why Captain America is better than Batman.
Of course, there's no real way of knowing who the best super-hero is considering the chances of there being another crossover like Batman & Captain America (1996) are slim, especially if there were to be a crossover in which the two were really at odds and fighting against each other rather than together. Nonetheless, there are still assumptions that can be made based on their two different styles of crime-fighting, as well as their track records, and Marvel just added another point for Cap' into the debate.
Avengers #40 focused mainly on the battle against, and for, the power of the Phoenix Force, but intermixed were bits of story and character building... and that's where the nod at why Captain America is the best came from. In the midst of battling a Phoenix powered Dr. Doom, Captain America wanders through the forest of the Savage Land as an inner monologue sets the scene. He goes on about how each of his comrades would be handling the situation he was put in, how they would be preparing themselves in the face of imminent danger. He starts to think about how he handles things; how he chooses to warm up in preparation, how he thinks about all of the times he's lost a fight, how underneath everything he's still just that scrawny kid from the Lower East Side. For him, his success all stems from his ability to outwork every opponent he's ever faced. He fights crime by putting in the work and then some, he's prepared for whatever he faces because he is able to do so in any given scenario. He does not falter, does not give up, does not give in. He stays humble and focused. He does not take the power he has for granted. That is how he continues to survive. How does this make him better than Batman in theory? Well, Batman is a master planner. He plans and prepares for any and all situations he can imagine, but what about the situations he can't imagine? What then?
If Batman were to find himself in a situation completely uncalled for, something that came out of left field from a blindspot that he could not foresee, would he be able to handle it the same way Captain America could? Could he put in the same level of work that America's favorite super-soldier would, without reliance on a well thought out plan or infinite gadgets and gizmos? Of course, there's no way to fully or accurately answer this question.
But in theory, when comparing their upbringings, their different positions when they came into their powers, where and how they were trained, and how they came into their powers, it seems that someone who puts in the level of work that Captain America claims to in the latest issue of The Avengers might be better suited to take on any situation thrown at him. At least, that seems to be what Marvel is insinuating. Although to be fair, it is really hard to compare a genetically enhanced super-soldier with a regular man who gets his power from his technological enhancements; especially when the two have also been known to share many similarities, both accidental and intentional. In any case, it seems that at the end of the day, hard work really does pay off.