I don't think that you can ever say that Avengers was better or the TDK was better. They were entirely different types of movies.
The Avenger's to me was pretty light hearted, went for the quip or the wink or the inside joke. They had great physical comedy, but frankly I never really felt like the Avengers were in danger.
With TDK, it was a serious business movie, very smart with one of the most menacing villians that I've ever seen. you honestly felt like the hero could lose, would lose and even if he won it would be a failure. It was outstanding in its own sense but it was a near pure detective movie with a cape.
Effects wise Avengers kills it because it needed a billion effects. TDK well it could be argued that it was almost spartan and you didn't notice the effects and go woah dude flying pig because they blended into the background so well.
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My name is Ozymandias, King of Kings;
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