There's a subjective side to this argument, I suppose, but having lived in both cities I'd argue that Berlin's public transportation is _at least_ a couple orders of magnitude better than NYC's.

The U-Bahn / S-Bahn / Deutsche Bahn / Autobus / Tram inter-connectivity are at least on par with what NYC has to offer (adjusted for geographic factors and population density), and that's before getting into KPIs like on-time arrival percentages, individual line uptime, and peak hour commuter congestion. And then there's the more intangible differences, which are nevertheless important to humans - like vehicle cleanliness, station upkeep... the list goes on and on.

Compare the Berlin Hauptbahnhof to Penn Station. Or the U1 to the L, or the J/M/Z. Or peak-hour Alexanderplatz to Union Square. Or the M29 to... I don't know... the NYC bus of your choosing. My god. Throw whatever numbers you want out there as a counterargument, but I know which I'd prefer in just about any scenario.