i've currently got over 150hrs in 172s, having flown the L model, N model, R model, and now the G1000 equipped S models. I've also flown the A2A C172 for P3D, the default X-Plane 11 172, and the MSFS 172. I can tell you the short answer that all 3 fly very well. X-Plane handles the flare better but absolutely butchers power changes when you add flaps. MSFS does a much better job at that and same with the A2A. the MSFS and A2A would be a close comparison for Stalls, and MSFS takes the cake in the Spin category. the G1000 systems of X-Plane vs MSFS are not even a comparison, though the G1000nxi from Working Title should put MSFS in the lead if it's done to every detail.
in terms of what hardware I fly with, all 3 were flown with the Honeycomb Alpha and Bravo. in the real airplane in the flare, I am almost always using the full elevator. X-Plane replicates this quite well though the ground effect isn't as pronounced. MSFS is a bit too sensitive on the controls and needs a bit of work. A2A is held back by the old and "on the rails" FSX flight model but still does very well.
now for some, unless you've flown a lot of different 172s, you cannot base your opinion off of just 1 airplane. the L model I sometimes fly is very light on the controls. and going from the S model to the L is like going from a 172 to a 150 in terms of force needed to move the controls. I myself prefer the heavier S model controls as I can make smoother inputs in IMC.
In Conclusion, No sim is "Miles better" than the other. MSFS will certainly improve over time, and X-Plane will need to play some serious catch up. P3D, I have no clue what they will do. LM seems to beat to their own drum and will do whatever they feel like. Every simmer will imagine how a real airplane should feel and base their opinion off that. Every real pilot will try and glorify their favorite sim to say woah is theirs and everything else is worse. I'm sure other RW pilots here will voice their opinions as well.