Hard choice for me as I loved both. Id give it to Ghost of Tsushima though.
Main Story and Character - Ghost of Tsushima
Lore and Idea - Horizon had A great concept for a world and how it got there, better than most sci fi Movies for me. Unique setting and one of my favourites
Combat - Tie But probably Ghosts - Horizon was very awesome for me. A unique 3rd person shooter. It wasnt the typical, Uncharted, Gears of war over the shoulder shooter. You had strategy and all sorts plus the enemies were unique and different to any other game.
Melee was crap though.
Ghosts on the other hand has my favourite Melee combat, 2nd to Sekiro, maybe joint top spot.
Music: Open world music went to Horizon, but Combat and dramatic bits go to Ghosts
Characters, NPC and Side Quests: Ghosts of Tsushima easily. Can barely remember anyone from Horizon apart from the guy that looked like Shamus from WWE and Sylens? the friend turned bad guy.
Graphics: Oooh, Maybe a tie but probably Ghosts. Ghosts has amazing foliage and the island is Gorgeous. Horizon probably had better looking faces. Horizon landscapes and areas were easier to remember for me
New game +: With Multiplayer, the ongoing add ons and raid, id have to give it to Ghost of Tsushima
Ps: My loyal friend Nobu.... Ill always remember you ( the horse )