Broadly speaking, the GBA is more capable graphically, has a better CPU, more RAM, a simpler interface to the cartridge, and the best GBA games are going to look pretty good compared to SNES games.
However, the SNES has a dedicated programmable DSP for audio, which can play eight sample tracks simultaneously. The GBA just gives you a DAC and the CPU and you do everything there. You could of course try to make up for that by relying more on PCM tracks and leaning on the larger ROM sizes, but that will only take you so far.
Here’s a track from the FFV port to GBA:
https://www.youtube.com/watch?v=lSUWIxn0Ihw
Here’s the original version for SNES (edit: link fixed):
https://www.youtube.com/watch?v=dghlAQDQneU
To my ears, the SNES one is the clear winner and it shows off the capabilities of the DSP—less aliasing noise (that weird crunchy sound you hear on the GBA version), and also has some basic effects (like a little bit of echo).