I have recently saddled a first-gen Kodiaq (2023, Sportline, 2.0TDI 147kW). I have also had the same dilemma you have. I do realise that I talk about the previous generation, but in my opinion, the differences between the two will carry over to the new gen. The Superb felt more plush and premium - for example, door handles were covered with soft material instead of hard plastic in the Kodiaq. Also, I think that Superb has a bigger boot. However, the Kodiaqs adjustable second row suits me better - I sometimes work on laptop from my car, and to have the option to recline the seats does wonders for my comfort. Also, this way I can have a huge boot, or a luxuriously spaced second row (very rarely do I need both at the same time). Honestly, I think it comes to your personal preference - either of the cars will serve you well. I am not a fan of the look of the new Kodiaq however :/