I don't find much difference between the Fuji 160S and Kodak 160PortraVC/NC lines. As in, nearly identical results. There are small variants in the color pallets, and small variants in the way the films handle certain lighting conditions. But these things are easy enough to accommodate in scanning setup.
If you push me to pick just one it would be the Kodak. I think I probably like it's color pallet a bit more. But again, both films scan excellently for me.
For the record, I'm scanning them on an Optronics ColorGetter drum scanner, and most of my experience with these films are in the sheet film variants (5x4 film, different film base than roll film). Just sayin'.