You have to compare like with like, so the 1944 German squad may have had some local advantages against a similar Soviet one but given the extreme losses in manpower and experience, their only main advantage is the natural one of defending.
Given the support available to the 1944 Soviet squad, I’ll go with them. Viewing things in isolation is one thing, as a whole another entirely. Compare German and Russian artillery doctrines for a start – or their tank doctrines (is the tank a weapon for breaking through the enemy lines or there to fight other tanks?).
Ok, if we play Devil’s advocate just for a bit… 1942 German squad will probably be more tactically flexible but after being hit by a concentrated Soviet barrage (perfected by 1944) and having no Panzerfausts, they had better have an excellent defensible position.