this is tricky so im not going to vote but describe my views on the game.
Gears of War 2 - The games fun and the fact you can chainsaw and kick peoples dead bodies around is fun, but the guns aren't that great and the fact that you can jump is boring.
Halo 3 - Nice plot and the fact your a super soldier is great, but once again like gears of war 2 the guns are awful, i like the way you can edit maps and you get to customize your character.
Well while they are of similar genres they are not completely comparable. I actually prefer Halo because the multiplayer has more replay value through all of the variations that can be made in it that are not done or options in Gears of War, and I prefer taking my enemies head on, instead of hiding behind a rock for 10 minutes until my enemy makes a dumb move.
i haven't played both in a year or 2 but from what i can remember, Gears of War took more skill in multiplayer. they are both fun games in different ways