I trust Usdt more, it still exists despite all the courts and claims. But at the same time, busd deserves attention, because the binance exchange trustworthy.
As far as USDT is concerned, the court cases are not settled and their funds can be seized (although the possibility of that happening is very low). Till now they have refused a third party audit on their reserves. Also, they have refused to provide a detailed breakup of the reserve funds. All we know is that around 49% of the reserves is made of "commercial paper". Now this commercial paper can be from trustworthy companies, or from shady entities. Since they are refusing to provide a detailed breakup, I would assume that it is the latter case.
I am not sure why people are saying that BUSD is safer than USDT. In case, any thing wrong happens with USDT, i think it will also impact BUSD.
Also is BUSD 100% backed by the binance exchange ? If so, can you give any evidence ?