Well, as far as Superman is concerned: 1) I interpret it to mean they’re equally good men, although 2) technically the E2 Dick Grayson is dead, since he died during Crisis, so he “isn’t” a better man, even if they manage to bring back E2. (unless of course, doing so undoes the deaths during Crisis, which I suppose it could do.)
As far as Batman is concerned I think that’s the only thing that might have made him even consider allying with Supes - 2, but more to the point I suspect it was a test of Superman, to see how honest he was, because Bats wouldn’t even believe that any Grayson could be a better man than his friend.