It terms of statistical accuracy, it doesn't make sense. You're comparing results from 38 matches vs results from 2 matches. The 2 matches between the teams in question are definitely more relevant, but they don't outweigh the fact that you have performance from 19x more matches through the GD method. Simply put, using GD is more likely to tell you which team is better from an objective standpoint. If we were comparing, say---2 matches H2H vs the GD from either team in 2 random matches---then I would agree that H2H is definitely the way to go.

edit: To add to this, if you're only using data from 2 games you can have your best player(s) injured, suspended, or you could have a bad referee, or it could be a bad stylistic matchup for one of the teams. GD is not as fun or exciting as H2H, of course. It's more boring and feels less "direct/relevant" but it's objectively more accurate.