Emacs can integrate with GDB for debugging. I'm not familiar with how vim integrates with debuggers so can't compare.
New school is to use lsp servers. Again both Emacs and Vim integrate. I've had 0 performance issues Emacs/eglot but I heard some people say Vim/NeoVim has better lsp performance. So maybe a slight edge to Vim there.
Personally I prefer Emacs due to how it treats the tab key as "go-to-indentation" instead of a literal tab/spaces. YYMV.
[0] https://github.com/ycm-core/YouCompleteMe