I have owned both an ST and an multiple Amigas.. The Amiga was always more expandable for memory had more colors/voices/more denser color palettes and resolutions.. A true Multi-tasking OS thru the majority of it's existance.
The ST was a Macintosh clone based on GEM with good DTP, but sucky word processing (yeah the Amiga wasn't much better for that).
As far as better, who went out of business first? I would say that would be Atari...
They both hit different audiences but the Atari folks always had Amiga envy, not the other way around.. Piracy was a bigger problem on the ST.. Again different audience, and no video toaster crowd buying high end applications.