magkaiba. so depende sa panlasa mo.
wala surfing sa boracay. there are watersports but expect the pricing to be catered para sa upper middle class pataas.
but availability ng convenient options like restos and bars, meron ang boracay. siargao is less commercialized which also means less dining options.
ang di ko magets sa siargao esp the surfing community is medyo 20years backward parin sila in terms of emergency or medical response preparedness. walang lifeguards, pag may naaksidente or kahit nasugatan parang pahirapan. nasa "hugasan mo na muna sa dagat" mentality parin with cuts.
boracay has police stations and roving patrols with medical staff and equipment scattered fr station 1-3, sa dami nila akala mo eleksyon lagi.
i find boracay a bit family friendlier. though meron din clubs and mga single and ready to mingle (and yes, may massage theras and pawalk din), mas talamak sa siargao, esp that goddamn bridge.
think boracay as your bgc and siargao as your makati ave pobla.