GOW has a cover system, and its a third person shooter with first person gameplay.
Resistance, is just a FPS with great gameplay, and possibly a better story than GOW, but who knows.
I'm seriously getting sick of this discussion. If it weren't for the fact that they're both their consoles most important games right now, nobody would even be comparing them. They're not really similar enough it seems to draw any sortof real comparison that doesn't fall mainly to personal taste so people should just stop bringing this up.