The design at the back of both phones is nearly identical to their predecessors. However, the new iPhone's triple camera setup enhances its status and makes it more visually attractive in public.
From the front, the Samsung S23 Ultra's slim bezel and small punch hole design appear more contemporary compared to the iPhone's dynamic notch.
Even on submerging the two under water, the iPhone survives till 6 meters whereas S23, only survives till 1.5 meters.
You get extra features like S-pen, reverse wireless charging, multitasking only in S23 Ultra.
Whereas iPhone 14 Pro Max provides good stability with IOS. A great eco-system with Airpods and iPad.