I'll dissect them musician wise:
Vocals - AC/DC > Kiss ... This is really subjective.
Guitar - AC/DC > Kiss ... I prefer the Young brothers to Kiss' guitarwork
Bass - Kiss > AC/DC ... Gene Simmons is a decent bassist, even if he is a money whore. At least, he's better than Cliff Williams.
Drums - Kiss > AC/DC ... AC/DC's drumming has always been rather plain and Phil Rudd is often known as the drummer who never played a fill. But he does the job expected for a minimalist rock band. But Peter Criss had some more interesting drumwork (check out the Carr Jam '81 on the Revenge album - it's not a bad drum solo).
Overall, I definitely prefer AC/DC and have never really liked Kiss much. Kiss has never really been about the music.
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