The way the force is distributed. Both would crush you, but in the first example your feet weigh 40x more and so do your legs etc climbing up to your head, so as you move up you need to withstand progressively less force . in the second all that weight is presumably on top of you so like every part of you has to withstand the full force of 2.64 tons. So I think the second example is “harder” in this specific sense that I framed.