So funny... I've always considered 2K Baseball to be WAY more sim in their options and overall reflection of the game than The Show and across the board I find them to be more accurate than anyone else, even than EA Sports. Fun games, but if there was ever a bastion of arcadey game play... "it's in the game". The only reason 2K's failed in the past to me is due to glaring gameplay issues and mechanics. But as a side by side comparison of the experience of watching real baseball on television, 2K always comes out on top. To ME. Not as a fact, as an opinion. It's not just about looking pretty, it's about playing a good game. I think there's also a little placebo/peer pressure on this The Show supremacy thing. There are a LOT of graphical issues with The Show that people don't mention because they're considered to be the kings of console baseball. Look how long it took people to go, "ok, fine, I admit, Madden does suck a bit". I predict that if 2K11 comes out swinging (sorry, couldn't resist), you'll see a larger percentage of people this year seeing them as at least equal if not giving the edge more to 2K this year. You already see it in the reviews, people talking about why The Show didn't do anything new.
Anyway. One man's opinion. To me Hardball 4 on the PC is still king.