Many thanks to Ayako for posting the link!
Shaun Munro from WhatCulture takes a look at The Matrix and Inception and scores which film is best in various categories. Categories examined include: premise, direction, script, protagonist, supporting cast, cinematography, sound and score, visual effects, overall.
The author preferred The Matrix in the protagonist, supporting cast and visual effects category.
Read his commentary here and then make your own decisions. You can comment there or here if you wish.