In the video duration was 5 minutes obvious that both have similar intelligence. Siri just still have limitations outside the United States, while the video appears to be made in Australia.
While the S-Voice, although made under Google Voice Action, but the performance is slightly entertaining thanks to some changes from Samsung. But unfortunately, some of the answers raised still seem stiff when compared to Siri.
Here’s a video comparison between the Siri Versus S-Voice.